TMI Blog2019 (1) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... tment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The fact, nevertheless, remains that the registration was cancelled on 13.10.2014. 2. Later, in February 2016, the Commercial Tax Department seems to have issued a notice to the petitioner, addressed to its Cochin branch office, demanding tax arrears. The notice was returned with an endorsement no such firm . Later, the respondent completed the best judgment assessment and issued the Ext.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails about the company's registered address, the full details of the promoters, and every other information about the company and its Directors. At any rate, he urges this Court to allow this writ petition, so the petitioner could have an opportunity of hearing given by the authorities. 5. On the other hand, the Government Pleader has stoutly defended the respondent's action. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration 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. Under these circumstances, I set aside the Ext.P6 proceedings and remand the matter to the respondent. At this j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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