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2019 (1) TMI 124 - HC - VAT and Sales TaxCancellation of petitioner's registration - whether the cancellation was at the petitioner's request or suo motu by the authorities? - Held that:- The Department could not deny that it has in its possession all the details of the petitioner. As the petitioner's counsel could demonstrate, the petitioner must have submitted Form No.I at the time of its seeking registration and that contained all the details. When the authorities had their notice returned with an endorsement that “no such firm”, they could have ensured service of notice by checking the records. For the proceedings they proposed might visit the petitioner with penal consequences - matter remanded for reconsideration - petition allowed by way of remand.
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