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TMI Blog2022 (9) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... ip 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 at length learned counsel for the parties. This intra court appeal is directed against the order passed by the learned Single Judge da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition 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 the said conclusion is factually incorrect and has drawn our attention to the petitioner's letter dated 17.09.2021 addressed to the Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner 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 adopted, it will not only safeguard the interests of the appellant but also aid the revenue who were interested in recovery of appropriate taxes. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usly 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 issues both factual and legal grounds before the concerned authority. Since the writ petition itself has been disposed of the matter is remanded back for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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