Sanjay Kumar Goyal v. State Of West Bengal And ORS.

WPA 23967 OF 2022 22.11.2022 Sl no. 61 Sanjay Kumar Goyal Ct no. 2 - Vs - P.M.

The State Tax Officer, Jorasanko and Jorabagan Charge & Ors.

Ms. Rita Mukherjee, Mr. Ghanshyam Jha, Mr. Rowsan Kr. Jha ... for the petitioner Ms. Madhu Jana .... for Union of India Mr. Anirban Ray, Ld. Govt. Pleader Mr. T.M. Siddiqui, Mr. N. Chatterjee .... For the State Affidavit of service filed in Court is kept with the record.

Heard learned Counsel appearing for the parties.

By this writ petition petitioner has challenged the impugned order passed by WBGST authority cancelling the petitioner's registration which is an appealable order under the statute.

I am not inclined to entertain this writ petition in view of the fact that this case does not fall in those category of cases where the order has been passed without jurisdiction on the face of it or there is palpable violation of principle of natural justice and

furthermore the grounds of challenge made by the petitioner in this writ petition is not of such a nature that the appellate authority cannot adjudicate them. In view of the discussion made above this writ petition being WPA 23967 of 2022 is dismissed. However, dismissal of this writ petition will not be a bar for the petitioner to urge all the points before the appellate authority which has been raised by the petitioner in this writ petition.

(Md. Nizamuddin, J.)