TMI Blog2022 (4) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... ity 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d based on such record after affording an opportunity of personal hearing take a decision on merit and in accordance with law - application disposed off. - MAT 389 of 2022 with IA No. CAN 1 of 2022 - - - Dated:- 22-4-2022 - HON BLE JUSTICE T.S. SIVAGNANAM AND HON BLE JUSTICE HIRANMAY BHATTACHARYYA Appearance: For the Appellants : Mr. Debanuj Basu Thakur For the Respondents : Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant would contend that it is a company engaged in various infrastructure projects and currently has been granted orders for implementing projects with the Airport Authority of India. The appellant would further state that the appellant has a PAN India presence and very recently on account of the orders given by various authorities they commenced business in the State of West Bengal. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. The decision shall be taken by the authority uninfluenced by the order dated 18.08.2020 passed by the Joint Commissioner of State Tax (GST Appeal). The authority who shall deal with the application for revocation shall issue notice to the appellant wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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