Raj Kishore Engineering Construction (P) Ltd Vs JC, Appeals
Date: December 6, 2022
Subject Matter
Adjudication authorities should go into reasons adduced by assessee regarding the belated filing of returns before cancelling registration
Summary
The Appellate Authority should have gone into the reasons adduced by the writ petitioner – assessee regarding the belated filing of returns and should have returned a finding one way or the other. Absent the legal drill of returning such a find…
This common order will now dispose of the captioned main writ petition and captioned ‘Writ Miscellaneous Petition’ [‘WMP’] thereat. 2. Mr.J.V.Niranjan, learned counsel on record for writ petitioner is before this Court. 3. After hearing learned counsel for writ petitioner, as prima facie case has been made out, this Court was inclined to issue notice and Mr.Umesh Rao .K, le…