Facts of the case:
1. The Assistant Commissioner by an order dated 27-1-2018 had cancelled the registration of the assessee on the ground that it was not carrying any business and its business was lying closed.
2. On writ petition, the assessee contended that (i) the impugned order was in violation of principles of natural justice as the show cause notice alleged to have been issued on 18-1-2018 was never sent in any proper mode as prescribed under the Act and was not served upon it.
3. The revenue, on the other hand, submitted that the show cause notice was sent to the assessee at its e-mail address as provided by it. It was also sent by messenger and affixed at the place of business of the assessee.
4. On being specifically asked as to the basis on which the Assistant Commissioner has drawn the conclusion that the assessee is not carrying any business and its business is lying closed, the revenue was unable to point out any such basis except to submit that as no one was found at the place of business when the messenger had gone there, it was presumed that the business is lying closed.
5. In the instant case, there is nothing on record to show that the Assistant Commissioner had come to any conclusion that all the modes as prescribed under the Act are not practicable for the service of notice and has directly resorted to service by affixation. In such a situation, service, if any, by affixation cannot be regarded as a proper service.
Judgement: In view of the aforesaid, the impunged order of the Assistant Commissioner was set aside.
https://www.taxmann.com/filecontent.aspx ?Page=CASELAWS&id=101010000000184993&isxml=Y&search=Where+Assistant+Commi ssioner+had+cancelled+registration+&toph ead=true