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2023 (2) TMI 931

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..... f the order of cancellation of the registration, it is seen that the appellant had submitted his reply dated 3rd November, 2021 to the show cause notice dated 24 th October, 2021. However, the same order states that no reply to show cause notice has been submitted. This mistake is sought to be explained by the learned Government counsel stating that it is a system generated order. In any event .....

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..... allowed. - M.A.T. No.2051 of 2022 with I.A. No.CAN 1 of 2022 - - - Dated:- 20-1-2023 - MR. T. S. SIVAGNANAM AND MR. HIRANMAY BHATTACHARYYA, JJ. For the Appellant - Ms. Sweta Mukherjee, Mr. Arup Sarkar For the State - Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. V. Kothari JUDGMENT This intra-Court appeal filed by the writ petitioner is directed again .....

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..... tes that no reply to show cause notice has been submitted. This mistake is sought to be explained by the learned Government counsel stating that it is a system generated order. 3. In any event, whether it is an order passed by an authority in the physical form or an auto generated order, there should be application of mind. From the order dated 24th October, 2021, we are able to see that there .....

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..... ppellant is granted 10 days time from the date of receipt of the server copy of this judgment and order to pay the entire tax due together with interest and other charges, if any and if the same is complied with, the assessing authority shall restore the registration granted to the appellant in accordance with law. 6. There shall be no order as to costs. 7. Urgent photostat certified copy o .....

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