TMI Blog2022 (9) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Prayer (RTP), namely, the appellant has neither appeared nor filed any reply to the intimation given to the appellant. There are no need to go into the controversy as to whether the documents were submitted and as to whether the authority concerned, namely, the Assistant Commissioner of Revenue, State Tax had received those documents as this Court is of the view that one more opportunity can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice T.S. Sivagnanam And Hon ble Justice Supratim Bhattacharya Appearance: For the Appellant : Mr. Pratip Mukherjee Mr. Rahaul Agarwal Mr. Omar Faruk Gazi Mr. Arpit Agarwal For the Respondents : Mr. A. Ray, ld. G.P. (State) Md. T. M. Siddiqui, ld. A.G.P. Mr. D. Ghosh Mr. S. Mukherjee Mr. N. Chatterjee For UOI : Mr. Sourabh Guhathakurta T.S. Sivagnanam J.: Heard a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken against the appellant. Aggrieved by such order the appellant is before us. On perusal of the impugned order passed in the writ petition dated 23.03.2022, we find that the authority has recorded that the Registered Tax Prayer (RTP), namely, the appellant has neither appeared nor filed any reply to the intimation given to the appellant. Learned Counsel for the appellant submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed not to go into the controversy as to whether the documents were submitted and as to whether the authority concerned, namely, the Assistant Commissioner of Revenue, State Tax had received those documents as this Court is of the view that one more opportunity can be granted to the appellant to submit all the documents and the cancellation of registration was not justified. If these have been ado ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of personal hearing to the authorized representative of the respondent and pass a reasoned order on merits and in accordance with law as expeditiously as possible not later than a period of five weeks from the date on which the personal hearing is concluded. It is made clear that this Court has not considered the merits of the matter and it will be open to the appellant to canvass all the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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