2024 (8) TMI 1318

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.... case that on 21st June, 2022, the petitioner was served with a show-cause notice as to why the petitioner's registration under the said Act shall not be cancelled on account of the petitioner not filing returns for a continuous period of six months. 4. Although the petitioner had responded to the show-cause, the proper officer was, inter-alia, pleased to cancel the registration vide his order dated 8th July, 2022. 5. Subsequently the petitioner had filed a belated appeal. Such appeal was barred by limitation. The Appellate Authority by an order dated 7th June, 2024 was, inter alia, pleased to reject the said appeal as being barred by limitation. 6. Mr. Guha, learned Advocate appearing on behalf of the petitioner, submit that the p....

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....petitioner, such appeal was dismissed on the ground of limitation without there being any adjudication on merits. 13. It may be noted that the petitioner is only a small businessman and claims that he had suffered reverses during the Pandemic. 14. I find that it is not the case of the respondents that the petitioner had been adapting dubious process to evade tax. Taking note of the fact that the suspension/revocation of license would be counterproductive and works against the interest of the revenue since, the petitioner in such a case would not able to carry on his business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, I am of the view that the respondents should take a prag....