M/S Chahana Enterprises vs. Superintendent
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Before: SMT. MEENA MUDALAGIRAIAH BITTUGONDANALLI,
Learned counsel Sri. Aravind V. Chavan accepts notice for the respondent.
The petitioner has called in question the validity of order at Annexure-D, whereby application of the petitioner for amendment has been rejected. The application for amendment relates to change in the principal place of business. The petitioner has also sought to set aside the show-cause notice for cancellation of registration at Annexure-F. The show-cause notice calls upon the petitioner to explain as to why registration cannot be cancelled on the ground that 'Person does not conduct any business from declared place of business/place of business not found'.
It is the case of the petitioner that eventually registration has been cancelled as per the order at Annexure-G and the same also has been assailed. Learned HC-KAR NC: 2026:KHC:6431 counsel for the petitioner submits that the order of cancellation of registration at Annexure-G appears to be connected with the proceedings initiated as reflected in the show-cause notice at Annexure-C2. It is submitted that the petitioner may be permitted to make out a reply to the notice at Annexure-C2, whereby information was sought regarding principal place of business.
Taking note that the petitioner's registration has been eventually cancelled and the same are linked to the doubt expressed by the revenue regarding principal place of business, it would be appropriate to meet ends of justice by remitting the matter back to reply to notice at Annexure-C2 dated 25.09.2024 which relates to the principal place of business.
Further, it appears that the proceedings for cancellation of registration are in connection with the subject matter of the proceedings at notice at Annexure-C2 and accordingly, the order at Annexure-G is HC-KAR NC: 2026:KHC:6431 set aside and matter is remitted to the stage of reply to the show-cause notice for cancellation of registration at Annexure-F.
Petitioner to be present before respondent No.1 and make out his reply to the show-cause notice at Annexure-C2 as well as the show-cause notice at Annexure-F. All contentions are kept open. Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE MCR
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.