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TMI Blog2024 (6) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondents that the petitioner had been adapting dubious process to evade tax. Taking note of the fact that the suspension/revocation of license would be counterproductive and works against the interest of the revenue since, the petitioner in such a case would not able to carry on his business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of tax, the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business. It is the contention of the respondents that the petitioner is not interested to comply with the provisions of the said Act, it is, however, noticed that immediately upon issuance of the show cause the petitioner had filed its ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs. 4. Ms. Roychoudhury, learned advocate representing the petitioner by drawing attention of this Court to the first proviso to Rule 22 of the Central/West Bengal Goods and Services Rules, 2017 (hereinafter referred to the said Rules) submits that once, the show cause as regards the cancellation of registration is issued alleging contravention of the provisions contained in clause (b) or clause (c) of sub-section (2) of Section 29 of the said Act, it is open to the Registered Tax Payer (RTP) without filing its response to the show cause to furnish all pending returns and make payment of all taxes dues along with applicable interest and late fee and once, such compliance is made it is the obligation of the proper officer to drop the proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed as provided for in Section 107 of the said Act. 9. Interestingly, however, the appellate authority, despite the aforesaid, had gone into the merits of the case and had upheld the order of cancellation. 10. In the facts as noted above, it is submitted that the petitioner who is only a small businessman and is a works contractor should be afforded with a further opportunity to carry out his business. 11. Ms. Roychoudhury, submits that the petitioner is ready and willing to comply with the provisions of the said Act by making payment of all taxes as may be found due. 12. Mr. Bhattacharya, learned advocate representing the respondents on the other hand submits that the petitioner was never interested to comply with the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the said Act, it is, however, noticed that immediately upon issuance of the show cause the petitioner had filed its returns. Such fact would corroborate from the print out taken from the portal of the respondents. 15. Although, it has been strenuously argued by Ms. Roychoudhury, that it was the obligation of the proper officer to take note of the returns filed by the petitioner, the fact that the petitioner remained unrepresented during the hearing cannot be ignored. 16. Be that as it may, for reasons noted hereinabove and having regard to the direction issued by the Hon ble Division Bench of this Court in the case of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore Charge Ors. (MAT 639 of 2024) on 9th April, 202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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