2009 (2) TMI 774

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.... any notice and without giving any opportunity of hearing. The petitioner No. 1 declared 18/1, Maharshi Debendra Road (in short, "M.D. Road") as its place of business at the time of obtaining registration under the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act"). Admittedly petitioner No. 1 continued its business from 18/1, M.D. Road till April 31, 2008. On and from May 1, business place was shifted from M.D. Road to 1, British Indian Street, Room No. 202. The respondents have alleged that the sales tax officials went to 18/1, M.D. Road twice, once on June 29 and again on August 2, 2007 for verification whether petitioner No. 1 was carrying business from the said place but on each occasion the concerned room was found to be ....

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.... books of account on August 16, 2007. In the order dated August 3, 2007 it was mentioned that by memo No. 1969 dated July 6, 2007 the petitioner was asked to appear before the Sales Tax Officer (S.T.O.) on July 20, 2007 and to show cause why his registration certificate would not be cancelled. But the order sheet does not include any order dated July 6, 2007 or anything on July 20, 2007. According to the impugned order the notice under section 66 came back unserved with postal remark "left". The records as disclosed before us do not show that any notice for cancellation of registration certificate was at all issued. If appears that only a notice under section 66 was issued and without waiting till the date fixed for such production re....