2023 (2) TMI 931

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..... Nilotpal Chatterjee, Mr. V. Kothari JUDGMENT This intra-Court appeal filed by the writ petitioner is directed against the order dated 20th December, 2022 in W.P.A. No.27835 of 2022. In the said writ petition, the appellant had challenged the order passed by the appellate authority under the provisions of the WBGST Act dated 25th November, 2022 by which the appeal petition was dismissed as barre .....

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..... there should be application of mind. From the order dated 24th October, 2021, we are able to see that there has been no proper application of mind on the part of the authority while cancelling the registration. In any event, the appellant had the benefit of registration from 2017 onwards and the appellant admits that he could not remit the tax and that he is a small time dealer and due to financia .....

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