2024 (7) TMI 921

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....Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. K. Siri Chadana For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An order dated 13.02.2023 imposing late fee and penalty for non filing of annual returns and reconciliation statement in time is challenged in this writ petition. The petitioner asserts that he was unable to participate in proceedings culminating in the impug....

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....ions to the show cause notice. By taking into account the assertion that such non participation was on account of not being aware of proceedings, the interest of justice warrants reconsideration especially by taking into account that the entire late fee portion was remitted by the petitioner. 5. For reasons set out above, impugned order dated 13.02.2023 is set aside and the matter is remanded f....