TMI Blog2020 (3) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... direction upon the respondent no. 3, namely, Assistant Commissioner, Commercial Tax, Sector-3, Kanpur, to allow the writ petitioner an opportunity of hearing and decide the issue afresh, after considering the writ petitioner s reply which is already on record. The order of cancellation of registration dated 1st December, 2018, is liable to be set aside - Petition disposed off. - Writ Tax No. - 122 of 2019 - - - Dated:- 22-1-2020 - Biswanath Somadder And Dr. Yogendra Kumar Srivastava JJ. For the Petitioner : Shubham Agrawal For the Respondents : C. B. Tripathi (Standing Counsel) ORDER This writ petition has been taken out by one Bajrang Trading Company praying inter alia, for the following reliefs:- (a) Certio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppear before the undersigned on 26/11/2018 at 11:00 If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits. Place: Uttar Pradesh Date: 19/11/2018 OM PRAKASH YADAV Assistant Commissioner, Kanpur Sector-3: Kanpur (A): Kanpur 1: Uttar Pradesh A plain reading of the show cause notice, as quoted above, reveals that the same has been issued on the basis of information which has come to the notice of the Assistant Commissioner Commercial Tax, Sector-3, Kanpur, that the registration of the writ petitioner was liable to be cancelled for the following reasons:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the electronic reply to the show cause notice was sent to the specific e-mail address wherefrom the show cause notice emanated. Considering the facts and circumstances as stated above, particularly, when the writ petitioner s registration is sought to be cancelled, we are of the view that adequate opportunity of hearing should have been granted to the writ petitioner. For such purpose, we dispose of the writ petition with a direction upon the respondent no. 3, namely, Assistant Commissioner, Commercial Tax, Sector-3, Kanpur, to allow the writ petitioner an opportunity of hearing and decide the issue afresh, after considering the writ petitioner s reply which is already on record. The entire exercise, in terms of this order, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
