The court noted that from the close perusal of the order by which the petitioner’s registration was cancelled, it was clear that there was no demand outstanding against the petitioner.
“Ordinarily, we would have set aside the impugned order passed by the appellate authority, and remitted the matter to the appellate authority for adjudication on merits, but, in view of the fact that the show cause notice issued to the petitioner is completely deficient in material particulars, in our opinion, no purpose would be served in remanding the matter to the appellate authority,” the court said.
Source: www.livelaw.in
Disclaimer : The above information is only for educational purposes and not solicitation for professional work . It does not form professional advice. Kindly read law, circular, judgement etc. before acting upon it. The author does not accept any liabilities for any loss or damage of any kind arising out of above information or for any actions taken in reliance thereon.