2022 (9) TMI 1199

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....p Mukherjee Mr. Rahaul Agarwal Mr. Omar Faruk Gazi Mr. Arpit Agarwal For the Respondents : Mr. A. Ray, ld. G.P. (State) Md. T. M. Siddiqui, ld. A.G.P. Mr. D. Ghosh Mr. S. Mukherjee Mr. N. Chatterjee For UOI : Mr. Sourabh Guhathakurta T.S. Sivagnanam J.: Heard at length learned counsel for the parties. This intra court appeal is directed against the order passed by the learned Single Judge dat....

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....tion dated 23.03.2022, we find that the authority has recorded that the Registered Tax Prayer (RTP), namely, the appellant has neither appeared nor filed any reply to the intimation given to the appellant. Learned Counsel for the appellant submitted that the said conclusion is factually incorrect and has drawn our attention to the petitioner's letter dated 17.09.2021 addressed to the Deputy Commi....

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....issioner of Revenue, State Tax had received those documents as this Court is of the view that one more opportunity can be granted to the appellant to submit all the documents and the cancellation of registration was not justified. If these have been adopted, it will not only safeguard the interests of the appellant but also aid the revenue who were interested in recovery of appropriate taxes. For....