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ROHIT VARMA. vs. ASSISTANT COMMISSIONER, BURTOLA, KOLKATA NORTH AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Arya Das
T. M. Siddique
Soumitra Mukherjee
Res. Counsel
Debasish Ghosh

Petitioner / Applicant

ROHIT VARMA.
Respondent ASSISTANT COMMISSIONER, BURTOLA, KOLKATA NORTH AND OTHERS
Court Calcutta High Court
State

West Bengal

Date May 12, 2022
Order No.

MAT 456 of 2022 With I.A. No.CAN 1 of 2022

Citation

2022(5) TAXREPLY 5820
Original Order
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ORDER

1. This intra Court appeal filed by the writ petitioner is directed against the order dated 15th March, 2022 in W.P.A. No.4406 of 2022. The appellant has filed the writ petition challenging the order passed by the Joint Commissioner, Commercial Taxes, Posta Bazar, Burtola Charge, Salt Lake, Kolkata dated 30th November, 2021 on an appeal filed by the appellant challenging the rejection of the application for revocation of cancellation of registration under the WBGST Act, 2017. The appellate authority after examining certain facts came to the conclusion that the appellant did not carry any business from the declared place and the documents filed by the appellant in support of the same are not correct and accordingly, affirmed the cancellation of the registration made under Section 29(2)(e) of the Act read with Rule 21 of the relevant Rules. 2. The learned single Bench by the impugned order held that the issues raised by the appellant are all disputed questions of fact, which canno....

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