TaxTMI 
TaxTMI 
2024 (9) TMI 438
X X X X Extracts X X X X
X X X X Extracts X X X X
....ancellation of registration dated 13th September, 2023 and the order rejecting the application for revocation of cancellation dated 2nd January, 2024, the present writ petition has been filed. 2. Ms. Mukherjee, learned advocate appearing on behalf of the petitioner would submit that the show cause notice dated 7th August, 2023 only spells out that the registration of the petitioner had been obtai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or cancellation of registration and though the petitioner had been called upon to respond and appear before the "undersigned" as recorded in such notice on 11th August, 2023, such notice only has a digital signature with the mark "validity unknown". The name of the signing authority is not available. The show cause notice is also vague. No particulars of the fraud and misstatement or suppression h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....herein. Therefore, your application is hereby rejected in accordance with the provisions of the Act." 6. Since, the petitioner did not respond to the show cause notice dated 19th December, 2023, the application for revocation of cancellation had been rejected. I must note that when an order of cancellation of registration is passed which has adverse civil consequences, the authority is bound to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ht weeks from the date of communication of this order. 10. Till such time the decision is reached by the authority, the registration of the petitioner which had been cancelled shall stand suspended. 11. As a sequel thereto, the order dated 2nd January, 2024 is set aside. It is made clear in the event, the authorities are unable to make over necessary particulars to the petitioner, as directed in....