Case Details: Lohum Cleantech (P.) Ltd. v. Assistant Commissioner of Revenue - [2024] 163 taxmann.com 164 (Calcutta)
Judiciary and Counsel Details
- Raja Basu Chowdhury, J.
- Ankit Kanodia, Ms Megha Agarwal & Jitesh Sah for the Petitioner.
- Anirban Ray, Ld. GP, T. M. Siddiqui, Tanoy Chakraborty & Saptak Sanyal for the Respondent.
Facts of the Case
The registration of assessee was cancelled on ground that it did not conduct any business from declared place of business. It filed appeal before the Appellate Authority but couldn’t succeed. Thereafter, the assessee filed writ petition since Appellate Tribunal was not constituted and submitted that a joint inspection was held at its place of business and report prepared by State Tax Officer indicated that entity was very much existent and carrying out business from said place of business.
High Court Held
The Honorable High Court noted that as per show cause notice, one of the primary grounds based on which the cancellation was proposed was that the assessee did not conduct any business from the declared place of business. A joint inspection was carried out at the place of business of assessee and report clearly indicated that the entity was very much existent and carrying out business from the said place of business. Therefore, it was held that the order cancelling registration was to be set aside and registration of assessee was to be restored.
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