HC : Criticizes Revenue's “callous attitude” in cancelling registration, issuing SCN and discharging quasi-adjudicatory function

Allahabad HC sets-aside (i) ex-parte order seeking to cancel assessee’s registration for failure to file return for continuous 6 months as well as (ii) Appellate Authority’s order dismissing revocation application and affirming cancellation of registration; Condemns the “callous manner” in which the assessee has been harassed by approaching one forum after the other and wasting his considerable financial resources as well as time noting that Department has a...