TaxTMI 
TaxTMI 
2022 (9) TMI 1204
X X X X Extracts X X X X
X X X X Extracts X X X X
....is directed against the order dated 11th May, 2022 passed in W.P.A. No.7816 of 2022. By the said order, the writ petition filed by the appellant challenging the rejection of the revocation application dated 21st March, 2022 and all other earlier proceedings were dismissed on the ground that an appellate remedy is available under the Act. Being aggrieved by such order, the appellant is before us by way of filing this appeal. 3. We have heard Mr. Saurabh Sankar Sengupta, learned counsel appearing for the appellant and Mr. Debasish Ghosh, learned Advocate for the State. 4. The case had a chequered history commencing from August, 2021 when the first show cause notice was issued on 23rd August, 2021 proposing to cancel the registration on the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... same effect. On the hearing fixed on 7th December, 2021, the appellant appeared but the authority failed to provide any document; however, dropped the proceedings for cancellation of registration. Thereafter, the appellant filed the application for cancellation of the registration, which was the second attempt made by the appellant. The authority issued show cause notice calling upon the appellant to provide various details. Written submissions were made to the said show cause notice on 13th December, 2021 and on 20th December, 2021, the registration was cancelled. 6. According to the appellant, the said order of cancellation was passed in the midnight. Thereafter on 21st December, 2021 once again, during the midnight, the appellant recei....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty cancelling the application for revocation is devoid of reasons. None of the grounds raised by the appellant has been dealt with. It is not clear as to why the department has been dragging the appellant for such a long period, i.e. from August, 2021. If, according to the respondent, there is any adverse material, then a proper show cause notice should have been given to the appellant and her objection should have been invited and further affording an opportunity of personal hearing, a speaking order should have been passed. 10. It is high time that the Commissioner of Commercial Taxes takes note of the manner in which the subordinate officers have been dealing with cases, more particularly matters concerning cancellation of registration ....