Jailed petitioner's registration cancelled sans response opportunity. HC revoked cancellation order subject to tax compliance.

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....Petitioner was in jail custody from February 3, 2022, to July 30, 2023. Show-cause for cancellation of registration was issued on July 27, 2023, and order of cancellation was passed on August 23, 2022, without petitioner's opportunity to respond or apply for revocation. Petitioner was released on July 20, 2023, after acquittal and preferred an appeal. HC set aside the cancellation order dated August 23, 2022, and appellate order dated March 13, 2024, subject to petitioner filing returns for default period and paying tax, interest, fine, late fees, and penalty, if not already paid. Petition disposed of.....