9911796707
TMI Blog2025 (3) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... tition has been filed. 3. The petitioner would contend that on 1st November, 2023 the petitioner was issued a show cause notice as to why the petitioner's registration under the said Act shall not be cancelled. Detailed grounds of cancellation would corroborate from the attached notice of cancellation of registration, to the show2 cause. The same is extracted hereinbelow: "The nature of possession of the RTP's above mentioned declared place of business is shown as "Rented" in his application for new registration. Where as, in course of investigation/field visit on 16-10-2023 by the officers of Bally and Salkia Charge, Directorate of Commercial Taxes, Govt. of W.B., it is revealed that:- 1) No such address is found (122/8/9/3, J. N. Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul occupancy of the only place of business and books of accounts thereby to offer explanation, clarification and submissions in response to such queries as may be raised". 5. Mr. Arijit Chakrabarti, learned advocate appearing in support of the writ petition by referring to the aforesaid show cause notice dated 6th February, 2024 would submit that the grounds for cancellation of the petitioner's registration and the ground for rejection of the application for revocation of cancellation of registration are entirely different. According to him, although the petitioner had produced all relevant documents in support of his contention as regards erroneous recording of the postal address of his registered place of business, the proper officer by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner did not respond to the same, however, after the order of cancellation was issued, the petitioner had filed an application for revocation of the order of cancellation wherein the petitioner had clarified that the petitioner had incorrectly recorded its postal address of its place of business as 122/8/9/3 J. N. Mukherjee Road, Howrah, though the correct address would be 122/89/3 J. N. Mukherjee Road, Howrah. Once, such application for revocation was filed, the respondents had called upon the petitioner to substantiate its right of legal occupancy of its place of business. Since, according to the respondents, the petitioner could not produce any valid documents in support of his claim of lawful occupancy of its place of business, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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