TMI Blog2024 (4) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... s entrusted the work of filing 'NIL' returns, failed to file returns for a period of six months and also not informed the petitioner about the same and the petitioner came to know about the cancellation of their registration only on verification of their returns via. Portal through another Accountant, who has been subsequently engaged by the petitioner. Further, it is noticed that the impugned order was passed without affording opportunity of hearing to the petitioner. Though the petitioner has failed to exhaust the alternative remedy of filing appeal, the same is due to the reason that the petitioner's husband had fallen sick and therefore, she was not in a position to file appeal against the impugned order within the prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration of the petitioner. 4. Mr. K.M. Malarmannan, learned counsel for the petitioner submitted that the petitioner is not get used with the computer system and hence, the petitioner is not aware as to when, the show cause notice was issued to them and only after verification of returns of the petitioner by another Accountant on 20.08.2023 the petitioner came to know that they have been issued with a show cause notice through Portal on 21.02.2023 and to non-filing of reply in time, all of a sudden, their registration has been cancelled by means of the impugned order. 4.1 The learned counsel for the petitioner further submitted that before passing the impugned order of cancellation of petitioner's registration, the respondent could have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en such show cause notice was issued, and for what purpose. Even the earlier Accountant, whom the petitioner has entrusted the work of filing 'NIL' returns, failed to file returns for a period of six months and also not informed the petitioner about the same and the petitioner came to know about the cancellation of their registration only on verification of their returns via. Portal through another Accountant, who has been subsequently engaged by the petitioner. 9. Further, it is noticed that the impugned order was passed without affording opportunity of hearing to the petitioner. Though the petitioner has failed to exhaust the alternative remedy of filing appeal, the same is due to the reason that the petitioner's husband had f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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