2025 (10) TMI 668

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....he appellant being aggrieved by such order has preferred this intra-Court appeal. Since the appeal as well as the writ petition lie in a very narrow compass, with the consent of either side of the parties, the writ petition as well as the appeal are taken up for disposal by this common judgment and  order and for such purpose the writ petition is treated as on day's list. 2. The appellant challenged the order passed by the Appellate Authority, namely, the Senior Joint Commissioner of WBGST, Kolkata North & 24 Parganas Circle dated 30th May, 2023 by which the appeal was dismissed affirming the order of cancellation of the appellant's registration with retrospective effect. Learned Single Bench opined that the writ petitioner has appr....

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....on with retrospective effect i.e. 9.5.2019. The appellant filed an application for revocation of the order of retrospective cancellation of the registration. Show cause notice was issued on the said application on 2.5.2022. The application was rejected stating that the reply to the show cause notice has not been filed within the time permitted. The case of the appellant is that she appeared before the authority and sought for adjournment. A letter was also given but without adjourning the matter and without considering the request for adjournment the application was rejected. Having left with no other alternative, an appeal was preferred before the Appellate Authority. The appeal was dismissed by order dated 30.05.2023 and on going through ....

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....cence. It has been further held that if on a reasonable reading of the show cause notice a person of ordinary prudence gets the feeling that his reply to the show cause notice will be an empty ceremony and he will merely knock his head against impenetrable wall of prejudged opinion, such a show cause notice does not commence a fair procedure especially when it is issued in a quasi judicial proceeding under a statutory regulation which promises to give the person proceeded against a reasonable opportunity of defence. As pointed out earlier that in the show cause notice the only allegation is that registration has been obtained by fraud, willful misstatement or suppression of fact. The show cause notice is absolutely vague and does not furnis....

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....r held that merely because a tax payer has not filed the return for the said period does not mean taxpayer's registration must be cancelled with retrospective date also covering the period when the returns were filed and taxpayers was compelled to do so. Furthermore, the Court also took into consideration the consequencial effect of such  retrospective cancellation on the taxpayer's customers and it was held that the taxpayer's registration can be cancelled with retrospective effect only when such consequences are intended and not warranted. In the case on hand nothing is forthcoming from the department as to under what circumstances such power of retrospective cancellation of registration was resorted to. What is apprehended by the Ho....