Impugned order made by first respondent and consequential order made by second respondent are set aside solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation.
Assessment Order –– Fake use of Aadhar and PAN card –– The petitioner challenged order dated 08.02.2021 passed under the Act. The impugned order is passed on the opinion of the Adjudicating Authority that taxable person has committed such an offence and penalty has also been levied under Section 122(1)(ii) of the Act. The counsel for petitioner submitted that someone has misused Aadhar and PAN cards of writ petitioner and got fake registration saying business has been carried on in the name and style of petitioner. The Court observed that a criminal complaint has been lodged by the writ petitioner and investigation is under-way, it would only be appropriate to set aside the impugned order, leaving it open to respondents to proceed afresh.
Held that:- The Hon’ble High Court quashed the impugned order dated 08.02.2021 and consequential order dated 23.07.2021 solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation.
Impugned order made by first respondent and consequential order made by second respondent are set aside solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation.
Assessment Order –– Fake use of Aadhar and PAN card –– The petitioner challenged order dated 08.02.2021 passed under the Act. The impugned order is passed on the opinion of the Adjudicating Authority that taxable person has committed such an offence and penalty has also been levied under Section 122(1)(ii) of the Act. The counsel for petitioner submitted that someone has misused Aadhar and PAN cards of writ petitioner and got fake registration saying business has been carried on in the name and style of petitioner. The Court observed that a criminal complaint has been lodged by the writ petitioner and investigation is under-way, it would only be appropriate to set aside the impugned order, leaving it open to respondents to proceed afresh.
Held that:- The Hon’ble High Court quashed the impugned order dated 08.02.2021 and consequential order dated 23.07.2021 solely on the ground that alleged misuse of writ petitioner's Aadhar and PAN Cards and obtaining of fraudulent registration is under investigation.