2024 (7) TMI 43

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DAR For the Petitioner : (By Sri Yadawad Pramod Shrinivas, Advocate) For the Respondents : (By Sri Hanamantharay Lagali, Addl. Government Advocate For R1 And R2) ORDER The petitioner proprietor concern is involved in the business of providing hostel accommodation services for training of recruits of Railway Recruitment Board, hotelier and restaurateur and was issued with registration c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the accountant of the petitioner, and the order having not been communicated, there was a delay in filing the appeal before the 1st respondent. He further submits that the petitioner has paid the entire arrears of tax, interest, penalty and late fees for the belated filing of the returns, and therefore, no prejudice will be caused to the State, if the order of cancellation of the registration of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f section 29 states that the competent authority may cancel the registration of a person if he has not furnished returns for a continuous period of six months. Therefore, reading of the said provision indicates that the competent authority before cancelling the registration certificate should assign reasons for cancellation of the registration. 7. In the instant case the 2nd respondent has not ....