GST
TRT-2025-
Calcutta High Court
Date:-13-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 13 March 2023
Parties: Ankit Agarwal & Anr. Vs. The Assistant Commissioner, State Tax, Jorasanko Charge and Ors.
Facts –
- The Petitioner, Ankit Agarwal & Anr., were issued with show cause notice proposing to cancel its registration and the authority confirmed the proposal of cancellation by a single line order without any reason.
- The application for revocation was also rejected by a non-speaking order.
Issue –
- Whether the cancellation of the registration is in order?
Order –
- The Divisional Bench of Hon’ble High Court observed that the appellants applied for revocation of order, which was once again rejected by a non-speaking order. 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.
- It appears that the amending registration by incorporating a new address by the petitioner was duly granted on 24 March 2021. 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.
- The appeal and the writ petition are disposed of and the original authority is directed to restore the appellants’ registration of the address.
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