2022 (4) TMI 1401

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.... HIRANMAY BHATTACHARYYA Appearance: For the Appellants : Mr. Debanuj Basu Thakur For the Respondents : Mr. A Ray, Ld. Government Pleader Mr. T.M. Siddiqui Mr. D. Ghosh T.S. Sivagnanam J.: This intra Court appeal is directed against the order dated 9.8.2021 in WPA 5334 of 2021. The appellant had filed the writ petition challenging the order dated 8.11.2019 passed by the respondent ca....

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....account of the orders given by various authorities they commenced business in the State of West Bengal. The appellant made an application for grant of registration under the said Act which was granted and the appellant is said to have been carrying on business and remitting taxes. By proceedings dated 18.11.2019 show cause notice was issued to the appellant as to why the registration should not be....

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....e very germane to decide as to whether the appellant is an existing dealer who is functioning. Prima facie we are of the view that the transactions referred to by the respondent in the order dated 18.08.2020 prima facie shows that the appellant is carrying on business within the State of West Bengal. In any event, we are satisfied that the order rejecting the application for revocation of cancella....