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Case Law Details

Case Name : Avon Udhyog Vs State of Rajasthan (Rajasthan High Court)
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Avon Udhyog Vs State of Rajasthan (Rajasthan High Court)

Without pronouncing upon petitioner’s contention that on passing of a period of 30 days of the reply, the suspension stands annulled or vitiated, this Court hastens to add that provisions of sub-rule (3) of Rule 22 clearly mandates an order to be passed within 30 days of receipt of the reply. Suspension of a registration of an assessee has its own consequences – it brings the entire business of an assessee to a stand still. In a way it is worse than cancellation. A

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