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Calcutta High CourtWPA/4903/2024disposed

Pinku Mukherjee v. Union Of India And ORS.

2024-03-19Hon'Ble Justice Md. Nizamuddin2 pages

WPA 4903 OF 2024 19.03.2024 Sl no. 33 Pinku Mukherjee Ct no. 2 - Vs - P.M.

The Union of India & Ors.

Mr. Avi Dey, Mr. Siddhartha Dasgupta ... for the petitioner Mr. U. S. Bhattacharya Ms. Aishwarya Rajyashree ... for the respondents Heard learned advocates appearing for the parties.

By this writ petition, petitioner has challenged the impugned order of the appellate authority dated 28th July, 2023 dismissing the appeal of the petitioner on the ground of delay and the said appeal was filed against the order of the authority cancelling the registration of the petitioner for non-filing of return.

Considering the facts and circumstances of this case and submission of the parties this writ petition being WPA 4903 of 2024 is disposed of by directing the respondent authority concerned to intimate the petitioner the amount of tax, penalty/interest on revenue due if any which is required to be paid by the petitioner for restoration of his registration within seven days from the date of communication of this order and petitioner shall pay

the amount so to be intimated by the respondents within two weeks from the date of receipt of such intimation.

If petitioner pays the amount to be intimated by the respondent within the time stipulated herein the respondent authority concerned shall restore the registration within two weeks from the date of such payment.

(Md. Nizamuddin, J.)