Calcutta High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Calcutta, newest first.
3 rulings found
Calcutta High Court
Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration
Calcutta High Court
Where registration was cancelled due to six-month default in filing returns with no allegation of tax evasion and petitioner undertook to file pending returns and pay dues, such suspension or cancellation was found counterproductive to revenue, so cancellation order was set aside subject to compliance, enabling restoration of registration on fulfilment of all filing and payment requirements
Calcutta High Court
Where registration was cancelled solely for non-filing of returns for six consecutive months and delay in seeking writ was explained, cancellation was to be set aside on condition that petitioner files all pending returns and pays due tax, interest, fine, penalty and late fees within six weeks