2023 (10) TMI 1492

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....USTICE AND HONOURABLE MR. JUSTICE RAJIV ROY For the Petitioner: Mr. Alok Kumar, Advocate For the Respondent: Mr. Vikash Kumar (SC-11) ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) The petitioner is aggrieved by the notice issued for cancellation of registration and the order passed which is produced as Annexure-1. An appeal was filed which was dismissed for delay occasioned and ....

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.... the petitioner of not having filed returns for a continuous period of six months; as stated by the learned counsel. Only in the circumstance of no reasons having been shown, we are of the opinion that the order has to be interfered with. The order also does not clearly indicate the failure to file the return despite the fact that the petitioner has not filed any reply to the show cause notice iss....