2026 (8) TMI 896

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.... For the State : Mr. Santanu Kumar Mitra, Mr. Subhadip Biswas. ORDER Pursuant to a show cause notice dated 13th September, 2024 and the petitioners having not replied to such show cause notice the petitioners' registration under the WBGST/CGST Act, 2017 (hereinafter referred to the said Act) was cancelled by an order dated 26th September, 2024. 2. The petitioners since thereafter i....

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....ns, I am of the view that notwithstanding the statute conferring a right on proper officer in terms of Section 29 of the said Act to cancel the registration, however, at the same time, the statute under Section 30 thereof provides an opportunity to the registered tax payer to seek revocation of the cancellation of the registration. Admittedly, in this case the petitioners appear to have applied fo....

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....parties and noting that the petitioners had already made an application for revocation and since in the instant case it transpires that the respondents had relied on a field visit report ordinarily, the said field visit report ought to have been disclosed at the first instance. The show cause notice dated 13th September, 2024 does not demonstrate that the aforesaid field visit report had been furn....