2026 (7) TMI 70

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....CE DEVASHIS BARUAH Advocate for the Petitioner(s): Ms. M Das. Advocate for the Respondent(s): Ms. U Barua, CGC Mr. K Jain, For respondent Nos. 2 and 3. ORDER Heard Ms. M Das, the learned counsel appearing on behalf of the petitioner. Also heard Ms. U Barua, the learned CGC, who appears on behalf of the respondent No. 1 and Mr. K Jain, the learned counsel who appears on behalf of the re....

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....rtal. 4. Be that as it may, the respondent No. 3, thereupon, did not take any action. Recently, the petitioner could come to learn upon taking steps for filing of the returns that the petitioner's registration was cancelled on 05.02.2026 on the basis of a show cause notice dated 13.08.2024. It is under such circumstances, the petitioner is before this Court. 5. The learned counsel appearing ....

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....e parties as well as the materials on record. 7. From a perusal of the materials on record, it is apparent that the show cause notice was issued on 13.08.2024. Thereupon, the Proper Officer did not take any steps. The records further reveal that all of a sudden, on 05.02.2026, the registration was cancelled. The cancellation of the registration in such a manner cannot be said to be in complianc....