2011 (5) TMI 878

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....anuj Basu Thakur For the Respondents : Mrs. Seba Roy and Mrs. Soma Kar Ghosh This application under article 226 of the Constitution of India is at the instance of a dealer under the West Bengal Value Added Tax Act, 2003 and is directed against the order dated July 30, 2010 See page [2012] 52 VST 110. passed by the West Bengal Taxation Tribunal thereby rejecting an application under section 8....

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.... registration should not be cancelled. It appears that the writ petitioner answered to the said notice to show cause by specifically asserting that he had been carrying on business using the premises at the stated place in ordinary course and had also been submitting the return as per the provisions of the West Bengal Value Added Tax Act and the Rules and the photostat copy of the acknowledgmen....

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....to the conclusion that the dealer was not existent and it was further recorded that the postal authority returned back the dealer's show-cause notice previously with a remark "no such name in the address". From the aforesaid order, we find that the formalities required for cancellation of the registration have not been complied with. Once the writ petitioner had disputed the allegations ....

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....ars that the learned Tribunal below did not at all consider the aforesaid aspect of the matter. We, thus, set aside the order cancelling the registration and give liberty to the respondent-authority to start afresh from the stage of show-cause notice, if it is willing to proceed with the said notice earlier given. We make it clear that we have, otherwise, not gone into the merit. It is needless....