TMI Blog2022 (9) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... taxes. Therefore, the respondent department has to take a pragmatic view in the matter because a taxpayer is not to be treated as a person hostile to the department. Undoubtedly if the taxpayer has adopted dubious process to evade payment tax then he has to be dealt with firmly. From the list of dates and events, it is found that summons were repeatedly issued to the appellant and the appellant has been responding to the summons by submitting representations to the department. Furthermore, it is not clear as to why the authorities did not proceed further pursuant to the summons - the suspension of the appellant s registration should be revoked forthwith with a direction to the appropriate authority to issue show cause notice within a ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cellation of registration granted to the appellant dated 21.07.2022. The primary ground on which the show cause notice was challenged is that there is no final order of adjudication passed by the competent authority quantifying the tax liability payable by the appellant. Consequently the show cause to cancel the registration on the alleged ground of failure to pay tax and penalty would not arise. In the stay application a bunch of documents have been annexed which show that from January 10, 2020 the Anti-Evasion Wing and the Audit Department of the respondent are behind the appellant and repeated summons have been issued by the authorities on various dates. But the fact remains that till date no show cause notice has been issued to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with firmly. 6) From the list of dates and events we find that summons were repeatedly issued to the appellant and the appellant has been responding to the summons by submitting representations to the department. Furthermore, it is not clear as to why the authorities did not proceed further pursuant to the summons. We wish to say nothing more about the said issue and leave it to the respondent authorities. 7) In the light of the above, we are of the view that suspension of the appellant s registration should be revoked forthwith with a direction to the appropriate authority to issue show cause notice within a time frame and take up the adjudication proceeding. We are not here to advise the respondents as to how they have to act. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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