9911796707
TMI Blog2011 (5) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under article 226 of the Constitution of India is at the instance of a dealer under the West Bengal Value Added Tax Act, 2003 and is directed against the order dated July 30, 2010 See page [2012] 52 VST 110. passed by the West Bengal Taxation Tribunal thereby rejecting an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 filed by the writ petitioner challenging the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id notice to show cause by specifically asserting that he had been carrying on business using the premises at the stated place in ordinary course and had also been submitting the return as per the provisions of the West Bengal Value Added Tax Act and the Rules and the photostat copy of the acknowledgment slip was also annexed for ready reference. The writ petitioner, thus, denied the allegations. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority returned back the dealer's show-cause notice previously with a remark no such name in the address . From the aforesaid order, we find that the formalities required for cancellation of the registration have not been complied with. Once the writ petitioner had disputed the allegations by specifically stating that it was carrying on business at the declared place and that it had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We, thus, set aside the order cancelling the registration and give liberty to the respondent-authority to start afresh from the stage of show-cause notice, if it is willing to proceed with the said notice earlier given. We make it clear that we have, otherwise, not gone into the merit. It is needless to mention that in view of setting aside the order of cancellation of the registration, the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
