TaxTMI 
TaxTMI 
2025 (2) TMI 842
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....inafter referred to as the said Act) as also the order dated 5th September, 2024 passed by the appellate authority under the provisions of Section 107 of the said Act refusing to interfere with the order of cancellation of registration, the instant writ petition has been filed. 3. The petitioner had obtained the registration under the said Act and claims to be carrying on business from a shop room situated at 6/1, Ashutosh Mukherjee Lane, P.S.- Golabari, Howrah-711 106 on the basis of an agreement for leave and licence entered by and between the petitioner and one Tarak Nath Pandey on 11th October, 2018. Subsequently, on 11th February, 2023, the petitioner filed an amendment application for amending his place of business and for incorpor....
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....cause notice and to the order of cancellation of registration dated 7th August, 2023 would submit that despite noting that the document uploaded by the petitioner were not retrievable from the portal, the Proper Officer had mechanically passed the said order. From the aforesaid order it would transpire that the Proper Officer could not retrieve the uploaded rent/leased agreement and the municipal khata copy from the portal, notwithstanding the aforesaid and in the most mechanical manner, he had cancelled the petitioner's registration. Ms. Mukherjee would submit that the appellate authority also did not appropriately consider the documents relied upon by the petitioner. Although, the petitioner had disclosed the leave and licence agreement a....
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....al was preferred, the petitioner did not appear before the appellate authority and the appellate authority in the facts noted hereinabove had rightly rejected the appeal. As such no interference is called for. 8. Heard learned counsel for the respective parties and considered the materials on record. 9. Record would reveal that on the basis of information received, the Bureau of Investigation, South Bengal Headquarter to test out the bona fide and the existence of business activity of the petitioner run under the legal name "Md. Firoz" and trade name "Domain Enterprises", conducted a field enquiry on 18th July, 2023. On the basis of the field enquiry, it was found that the premises no. 6/1, Ashutosh Mukherjee Lane, Golabari, Howrah-71....
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....in the order and the observations of the proper officer. On the contrary, it is the case of the petitioner that after the petitioner had applied for amendment of the place of registration, the petitioner had been carrying on business from 153, A.P.C. Road, Kolkata. I, however, find that the main thrust of argument of Ms. Mukherjee is directed against the non-consideration of the documents relied upon by the petitioner. It is true that the petitioner had relied upon the electricity bills issued in the name of Tarak Nath Pandey as also the leave and licence agreement. I may note that the leave and licence agreement dated 12th October, 2018 was valid for a period of 11 months. No attempt has been made by the petitioner to establish the factum ....