JUDGMENT :

T.S. SIVAGNANAM, J.

1. This intra-Court appeal by the writ petitioner is directed against the order dated 4th December, 2023 in W.P.A. No.25754 of 2023. By the said order, the learned writ Court while entertaining the writ petition, declined to pass any interim order.

2. At the request and with the consent of the learned advocates on either side, the writ petition and the appeal are taken up for disposal by this common judgment and order.

3. The appellant had impugned an order passed by the appellate authority dated 23rd August, 2023, by which the appellate authority exercised its power under Section 161 of the W.B.G.S.T. Act, which deals with the power of rectification of errors apparent on the face of record.

4. The subject-matter in issue was regarding cancellation of the appellant’s registration, which was done by the original authority by order dated 10th January, 2022. As against the said order, an appeal was preferred to the Senior Joint Commissioner of Revenue, Dharmatala Circle and the appeal was allowed by order dated 9th November, 2022. After about 2 and ½ months, an application was filed by the original authority viz. the Assistant Commissioner of Revenue, Bowb