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TMI Blog2023 (9) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant : Mr. P. K. Das Mr. Indranil Banerjee Mr. Subrata Mukherjee. For the State : Mr. T.M. Siddique. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the petitioner is directed against the order dated 1st May, 2023 passed in W.P.A. 6507 of 2023. The writ petition is still pending before the learned Single Bench. However, while entertaining the writ petition and direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As rightly pointed out by the learned Government Counsel, there are multiple remedies available to the aggrieved dealer to seek for revocation of the order of cancellation of registration and in case, he is unsuccessful, there is also an appellate remedy provided under the Act. The appellant did not choose to avail those remedies but had filed the writ petition. 4. The learned advocate appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant that in the instant case, though the appellant did not file its response to the show-cause notice, the order of cancellation of the provisional registration has been done without granting an opportunity of being heard in person. Therefore, it is submitted that the order is in violation of principles of natural justice. 5. Further, it is submitted by the learned advocate appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice and the authority shall afford an opportunity of personal hearing to the authorised representative of the appellant and thereafter proceed to decide the matter on merits and in accordance with law. 9. Needless to state that if the appellant is able to reconcile the mismatch pointed out in the show-cause notice, if there are no other legal impediment, the order of cancellation of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady issued a notice in DRC-01 dated 4th March, 2023, the said authority namely, Deputy Commissioner of State Tax, Srirampur Charge is directed to keep in abeyance the said notice and proceed further after a decision is taken in terms of the above directions. 12. No costs. 13. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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