TMI Blog2022 (12) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... conducted on 14th November, 2019 and 17th February, 2020. Admittedly, the transaction done by the appellant was in October, 2018. Thus, to conclude that the other end dealer is a non-existing dealer, there should be material to show that on the date when the appellants had transaction with him, there was no valid registration. If the cancellation of the registration of the other end dealer is by way of retrospective cancellation, then the question would be as to whether it would affect the transaction done by the appellants, more particularly when the appellants have been able to show that the payments for the transaction have been done through banking challans - The appellate authority was solely guided by the action taken by the Ultadang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned. 4. The application for condonation of delay being I.A. No. CAN 1 of 2022 is allowed. There shall be no order as to costs. Re: MAT 1860 of 2022 5. This appeal has been filed by the writ petitioner challenging an order passed by the learned Single Bench declining to grant interim relief sought for. The learned Advocate for the appellants as advanced their arguments in the main writ petition itself. Therefore, by this order, the appeal and the writ petition stand disposed of. 6. On going through the order passed by the appellate authority dated 30th June, 2022, it is seen that it is an elaborate order in which the entire factual matrix has been brought on record by the appellate authority. Interestingly, in page 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand. 9. Further, the case of the appellants is that in the show cause notice, there was no such allegation against the appellants and though several grounds were raised by the adjudicating authority, none of the grounds were considered. 10. Thus, we find that the order passed by the appellate authority to be a non-speaking order in the sense that there is no independent finding rendered by the appellate authority qua the allegation against the appellants. Therefore, it is a fit case where the matter should be remanded back to the appellate authority to specifically consider the contentions, which was advanced by the appellants and also the fact that the other end dealer s registration was cancelled with retrospective effect. 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
