Article 226 review dispute on exemption and registration cancellation was quashed and remanded for fresh adjudication.

A challenge under article 226 concerned rejection of a review/modification request and denial of relief under section 4-A, where entitlement to exemption at a higher rate and the effect of cancellation of registration turned on factual and regulatory issues. The HC declined to undertake an independent factual enquiry, noting that the competent authority should assess the claim in light of the relevant statutory provisions, rules, Government orders, and the alleged legal impediment arising from cancellation of registration. The authority was also required to give the petitioners a reasonable opportunity of hearing. The impugned order was quashed and the matter remanded for fresh adjudication.

---

---

Issues: Whether the impugned order rejecting the review/modification application and declining the requested relief under section 4-A required to be quashed and the matter remanded for fresh decision.

Analysis: The dispute involved factual questions concerning the petitioners' entitlement to exemption at the higher rate and the effect of the cancellation of registration, together with the relevant rules and Government orders. In exercise of jurisdiction under article 226, the Court declined to undertake an independent factual enquiry and considered it appropriate that the competent authority examine the matter afresh. The authority was directed to consider the petitioners' claim after giving a reasonable opportunity of hearing and to examine the relevant statutory provisions, rules, Government orders, and the alleged legal impediment arising from cancellation of registration.

Conclusion: The impugned order was quashed and the matter was remanded to the authority concerned for fresh adjudication.

---