2025 (7) TMI 1882

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....>HONOURABLE MR. JUSTICE P. B. BAJANTHRI AND HONOURABLE MR. JUSTICE S.B. PD. SINGH For the Petitioner : Mr. Gopal Prasad Singh For the Respondent : Mr. Standing Counsel (23) ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) In the instant petition the petitioner has prayed for the following relief(s):- "(i) For issuance of a writ in the nature of a writ of certiora....

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....bstantial delay and the delay is not intentional and because of health issues. (iii) For any other relief/(s) applicable in the facts and circumstances of the case." 2. It is necessary to produce order for cancellation of registration dated 30.05.2023 and it reads as under (Annexure P/2):- "Order for Cancellation of Registration: This has reference to show cause notic....

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.... 4. You are required to furnish all your pending returns. 5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether not such tax and other dues are determined before or after the date of c....

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.... Act in not adhering to the contents of Section 169, the petitioner has been denied the opportunity of having his say, in other words there is violation of principal of natural justice. 6. In not filing appeal and time has lapsed as contended by learned counsel for the respondent, is not appreciable in view of the Hon'ble Supreme Court decision in the case of Tamilnadu Cements Corporation Limit....