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2022 (12) TMI 1326
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....br>HON'BLE MR. JUSTICE T. S. SIVAGNANAM AND HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ... for the appellants. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. V. Kothari .... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. No. CAN 1 of 2022 1. Th....
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.... appellants as advanced their arguments in the main writ petition itself. Therefore, by this order, the appeal and the writ petition stand disposed of. 6. On going through the order passed by the appellate authority dated 30th June, 2022, it is seen that it is an elaborate order in which the entire factual matrix has been brought on record by the appellate authority. Interestingly, in page 5 of....
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....e other end dealer is a non-existing dealer, there should be material to show that on the date when the appellants had transaction with him, there was no valid registration. If the cancellation of the registration of the other end dealer is by way of retrospective cancellation, then the question would be as to whether it would affect the transaction done by the appellants, more particularly when t....
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.... where the matter should be remanded back to the appellate authority to specifically consider the contentions, which was advanced by the appellants and also the fact that the other end dealer's registration was cancelled with retrospective effect. 11. For the above reasons, the appeal along with connected application and the writ petition are allowed and the order passed by the appellate author....