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TMI Blog2022 (12) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... SIVAGNANAM AND HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ... for the appellants. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. V. Kothari .... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. No. CAN 1 of 2022 1. This is an application to condone the delay o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit 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 order, under the heading "Observations of this cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority 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. For the above reasons, the appeal along with connected application and the writ petition are allowed and the order passed by the appellate authority dated 30th June, 2022 is set aside and the matter is remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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