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DAYAMAY ENTERPRISE vs. STATE OF TRIPURA AND OTHERS
(Tripura High Court)

Hon'ble Judges:

AKIL KURESHI
S G CHATTOPADHYAY
Pet. Counsel
Biplabendu Roy
Res. Counsel
P K Dhar
M. H Sarkar

Petitioner / Applicant

DAYAMAY ENTERPRISE

Respondent STATE OF TRIPURA AND OTHERS
Court Tripura High Court
State

Tripura

Date Feb 22, 2021
Order No.

WP(C) No.89/2021

Citation

2021(2) TAXREPLY 4103
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ORDER

Petitioner has challenged a communication dated 16th December 2020, issued by the Superintendent of Taxes calling upon the petitioner to appear for personal hearing why the petitioner’s registration under GST Act not be cancelled. The petitioner has also questioned the action of the respondents in blocking the petitioner’s registration on the portal of the department. The facts are that the petitioner is a proprietor, engaged in purchase and sale of consumables and other taxable goods for which purpose the petitioner enjoys registration under the State as well as Central GST Acts. On 16th December 2020, the Superintendent of Taxes issued a show cause notice to the petitioner for cancellation of such registration which notice reads as under : “Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons : 1. Non com....

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