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TMI Blog2022 (9) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the appellant and her objection should have been invited and further affording an opportunity of personal hearing, a speaking order should have been passed. It is high time that the Commissioner of Commercial Taxes takes note of the manner in which the subordinate officers have been dealing with cases, more particularly matters concerning cancellation of registration and it would augur well to conduct an orientation programme to enable to the officers to be sensitized as to how and on what manner the proceedings should be initiated and how it should be dealt with and how speaking order should be passed. In the instant case there has been total violation of principles of natural justice, the order of rejection of the revocation ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Debasish Ghosh, learned Advocate for the State. 4. The case had a chequered history commencing from August, 2021 when the first show cause notice was issued on 23rd August, 2021 proposing to cancel the registration on the ground that there is a contravention of Section 29(12)(a) of the West Bengal Goods and Services Tax Act, 2017 (for short, the Act ). The appellant / petitioner submitted her reply and thereafter an order of cancellation was passed on 1st September, 2021, which, according to the appellant, was devoid of reasons. The appellant filed an application for revocation of the said order and by an order dated 3rd November, 2021, the registration was restored. At that point of time, the appellant proposed to shift his place of bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th December, 2021, the registration was cancelled. 6. According to the appellant, the said order of cancellation was passed in the midnight. Thereafter on 21st December, 2021 once again, during the midnight, the appellant received another show cause notice for cancellation of registration for contravention of Section 29(2)(a) of the Act. 7. The appellant would state that though the said notice states an adverse report is separately attached, but no attachment was there to the said notice. This was pointed out by the appellant by representation dated 27th December, 2021. Thereafter, on 28th December, 2021, an adverse report was received and the appellant sent an email at 2.47 p.m. requesting for time to submit reply. Thereafter, witho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been passed. 10. It is high time that the Commissioner of Commercial Taxes takes note of the manner in which the subordinate officers have been dealing with cases, more particularly matters concerning cancellation of registration and it would augur well to conduct an orientation programme to enable to the officers to be sensitized as to how and on what manner the proceedings should be initiated and how it should be dealt with and how speaking order should be passed. Since the enactment under which they are functioning is a new enactment, the officers are required to be sensitized on this issue, for which purpose a copy of this order shall be placed before the Commissioner of Commercial Taxes, West Bengal by the learned Government c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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