Phoenix Rubbers Vs Commercial Tax Officer
- Court:
- High Court
- Bench:
- Kerala
- Date:
- February 3, 2020
- Type:
- Writ Petition
- Members:
- Alexander Thomas
Subject
Requirement of 6 months continuous period for cancellation of registration should be fulfilled both at the time of issuance of SCN and at the time of passing the final order cancelling the registration
Summary
Sec. 29(2)(c) mandates that power for the cancellation of registration in a case where there is continuous six months’ default on the part of the assessee in filing the returns. Since the competent official is obliged to issue a notice in the n…
Judgement
The prayers in the above Writ Petition (Civil) are as follows: “(i) To quash Ext.P-3 order issued by 1st respondent by the issue of a writ of certiorari or such other writ or order or direction. (ii) To grant the petitioner such other incidental reliefs including the cost of these proceedings.” 2. Heard Sri. Harisankar V.Menon, learned counsel appearing for the petitioner, Sri. Sr…