Bimal Kothari Vs Assistant Director, DGGI
Date: November 1, 2022
Subject Matter
Assessee's presence is mandatory at the time of physical verification of registration premises
Summary
Where a proper officer is satisfied that physical verification of the place of business of a person is required due to failure of Aadhaar authentication, before the grant of registration or due to any other reason after the grant of registration, suc…
1. Although notice in the matter was issued on 26.08.2019, we find that the counter-affidavit filed by respondent no.1 is not on record. 1.1. However, Mr Shourya Dasgupta, who appears on behalf of respondent no.1, has placed before us a hard copy of the counter-affidavit. 2. For the purposes of good order and record, the Registry will scan and upload the copy of the counter-affidavit made availabl…