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GALAXY MECHANICAL ENGINEERING EQUIPMENTS PRIVATE LIMITED AND OTHERS vs. ASSISTANT COMMISSIONER AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Rita Mukherjee
Abhijat Das
Res. Counsel
A. Ray
T. M. Siddiqui
D. Ghosh

Petitioner / Applicant

GALAXY MECHANICAL ENGINEERING EQUIPMENTS PRIVATE LIMITED AND OTHERS

Respondent ASSISTANT COMMISSIONER AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 3, 2022
Order No.

W. P. A. 2857 of 2022

Citation

2022(3) TAXREPLY 5505

Original Order
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ORDER

Heard learned advocates appearing for the parties. In this matter, petitioner has challenged the impugned show-cause notice for cancellation of registration of the petitioner and suspending the registration of the petitioner by the same impugned show-cause notice itself and petitioner has further challenged the impugned showcause notice for cancellation of registration on the ground that the same was passed without providing any opportunity of hearing to the petitioner and, furthermore, the impugned order of cancellation of registration is a nonspeaking order and also on the ground of non-application of mind by recording in the said impugned order of cancellation that the respondent has considered the reply in response to the impugned show-cause notice while in fact, no such reply was given. So far as the allegation with regard to passing a non-speaking order is concerned, on perusal of the aforesaid impugned order of cancellation of the registration, I am convinced that the allegat....

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