Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
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....The HC allowed the petition, holding that delay and laches did not bar relief but the show-cause notice suffered a jurisdictional defect rendering the retrospective cancellation of registration void. The court found the notice vague as to allegations of fraud, willful misstatement or suppression and that no notice had proposed retrospective cancellation; consequently the order of cancellation and the appellate affirmation were held bad in law. The orders of retrospective cancellation were set aside, the appellant's registration was directed to be restored with retrospective effect, and the authorities were ordered to consider the appellant's application for additional place of business in accordance with law.....
TaxTMI
TaxTMI