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2022 (4) TMI 1401 - CALCUTTA HIGH COURTCancellation of registration of appellant - cancellation of registration on the ground of non-functioning/non-existing at the place of business - HELD THAT:- Considering the facts, the authority committed a grave error in rejecting the application for revocation of cancellation of registration. That apart in the ultimate order dated 18.08.2020 which was put to challenge in the writ petition, we find that there is reference to certain details and data which may not be very germane to decide as to whether the appellant is an existing dealer who is functioning. Prima facie we are of the view that the transactions referred to by the respondent in the order dated 18.08.2020 prima facie shows that the appellant is carrying on business within the State of West Bengal. In any event, we are satisfied that the order rejecting the application for revocation of cancellation of registration is in total violation of principles of natural justice and arbitrary. The appeal is disposed off along with the writ application by setting aside the order dated 8.2.2022 by which the application for revocation of cancellation of registration was rejected and the application dated 08.02.2022 is restored to the file of the concerned authority and the appellant shall appear before the authority alongwith all records to prove that they were carrying on business within the State of West Bengal and based on such record after affording an opportunity of personal hearing take a decision on merit and in accordance with law - application disposed off.
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