2026 (7) TMI 2031

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....Biswa Raj Agarwal This application under Article 226 of the Constitution of India is directed against an order dated May 24, 2024 passed by the Superintendent, Jalpaiguri cancelling the registration of the petitioner. After going through the impugned order this Court finds that the registration of the petitioner was cancelled on the ground that the petitioner failed to file consecutive six m....

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....etition this Court finds that the petitioner has satisfactorily explained the delay in approaching the Court. For such reasons, this Court is inclined to entertain this writ petition and decide the same on merits. The Hon'ble Division Bench in Subhankar Golder (supra) held that in case the registration is cancelled on the ground that the assessee failed to furnish returns for a continuous pe....