- (1.) This application under article 226 of the Constitution of India is at the instance of a dealer under the West Bengal Value Added Tax Act, 2003 and is directed against the order dated July 30, 2010. See page 110 supra. passed by the West Bengal Taxation Tribunal thereby rejecting an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 filed by the writ petitioner challenging the order of the appropriate authority cancelling the registration both under the VAT Act and the Central Sales Tax Act, 1956. It appears from record that initially, the appropriate authority under the Act issued a show-cause notice allegedly under section 24(1)(a) of the West Bengal Value Added Tax Act, 2003 and under section 7 of the CST Act, 1956 asking the writ petitioner to show cause why the registration of the petitioner should not be cancelled on the ground that he had not yet submitted the return and he was also not carrying on business at the declared place of business. By the said notice, the writ petitioner was asked to show cause before the said authority on April 23, 2010 as to why the registration should not be cancelled.
(2.) It appears that the writ petitioner answered to the said notice to show cause by specifically asserting that he had been carrying on business using the premises at the stated place in ordinary course and had also been submitting the return as per the provisions of the West Bengal Value Added Tax Act and the Rules and the photostat copy of the acknowledgment slip was also annexed for ready reference. The writ petitioner, thus, denied the allegations.
(3.) It appears from the order sheet annexed to the affidavit-in-opposition that the appropriate authority on April 23, 2010 first recorded that it had seen the report given by the ACTO/JB and then, recorded the finding that the dealer was not existent at the declared place and that he had no bona fide business activity at the declared place of business and the order was kept reserved.;