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.
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