Modicum Enterprise (OPC) Private Limited Vs DC (State Tax)
Date: December 22, 2022
Subject Matter
No penalty applicable for non-furnishing of returns due to cancellation of Registration
Summary
The reason for non-furnishing the return is cancellation of the registration on the ground that the appellant is a non-existing dealer.If that be so, the appellant cannot be penalised by demanding late fee. In the facts and circumstances of the case,…
1. This intra-Court appeal by the writ petitioner is directed against the order dated 28 th September, 2022 passed in W.P.A. 21708 of 2022 by which the learned Single Judge declined to grant interim order. Aggrieved by the same, the appellant is before us by way of this appeal. 2. We have heard Mr. Saurabh Sankar Sengupta, learned Advocate appearing for the appellant, Mr. Debasish Ghosh, learned s…