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2023 (3) TMI 680

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..... herjee, Mr. Sandip Choraria, Mr. Sukalpa Seal. For the State : Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. N. Chatterjee. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioners is directed against the order dated 29th November, 2022 in WPA No.24899 of 2022. By the said order, the writ petition was directed to be listed for f .....

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..... t 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 appellants. The appellants denied the allegations. However, the authority confirmed the proposal of cancellation by a single line order once again without any reason. 4. T .....

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..... emanded the matter back to the original authority instead of taking the trouble of trying to validate the order with certain reasons by bringing in fresh facts. In any event, the entire issue, which is the subject matter of challenge has become academic as the appellants after having purchased the property in the 3rd Floor, in Door No.119, Cotton Street, Kolkata-700 007 had applied to the authorit .....

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..... learned Advocate for the appellants that returns have been promptly filed and all taxes and other levies have been promptly remitted. 8. In the result, the appeal and the writ petition are disposed of and the order passed by the appellate authority and the original authority are set aside and the original authority is directed to restore the appellants' registration of the address at 3rd Floor, 1 .....

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