TMI Blog2023 (3) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... ut any reason. When the matter was carried on appeal to the appellate authority, certain fresh facts have been brought in and an elaborate order has been passed by the appellate authority. It is no doubt true that an appellate authority or any administrate or quasi-judicial authority is expected to give detailed reasons to support its conclusion. Nevertheless, the authority has to consider the aspect as to whether the original authority had, at the first instance assigned any reason in support of its conclusion. On examining the order passed by the original authority, it is found that the same is devoid of any reason. If that be so, the appellate authority ought to have set aside such an order and remanded the matter back to the origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Sukalpa Seal, learned Advocate and Mr. Debasish Ghosh, learned standing counsel for the respondents / State. 3. The short issue, which falls for consideration in this appeal was whether the cancellation of the registration granted to the appellants under the provisions of the WBGST Act, 2017 was just and proper and whether the appellate authority was right in upholding the order of cancellation of the registration. After having carefully perused all the material documents placed in this appeal, we find that the show cause notice, which was issued to the appellants is devoid of any material and is absolutely vague. The appellants have not been informed as to what was the alleged fraud and alleged willful mis-statement made by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inspection was conducted and thereafter an order was passed on 24th March, 2021 amending the registration granted to the appellants by incorporating the new address viz., 3rd Floor in the same building. Therefore, assuming that there was some discrepancy in the document, which was uploaded at the first instance when the registration was obtained showing the particulars at the 1st floor, such issue will no longer survive on or after the amendment of the registration certificate showing the new address. 7. Thus, for the above reasons, we are of the view that the registration granted to the appellants has to be restored. We place on record the submission made by the learned Advocate for the appellants that returns have been promptly filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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