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of <h1>Tax Detention Case: Authority Must Review Representation, Suspend Proceedings, and Provide Reasoned Order by December 16th</h1> <h3>Deepika Mandal Maity Versus The Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal, Howrah Zone & Ors.</h3> HC ruled on a tax-related detention case involving a vehicle and excavator. The court directed WBGST authority to review petitioner's representation by ... Alleged detention of the vehicle and excavator - inaction on the part of the respondent WBGST authority concerned in not considering the case made out by the petitioner - Petitioner submits that he is suffering from huge financial loss everyday because of such detention of the vehicle and excavator in question - HELD THAT:- Considering the facts and circumstances of this case and submission of the parties this writ petition is disposed of by directing the respondent authority concerned to consider and dispose of the aforesaid representation by taking a decision in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or his authorised representative within 16th December, 2022 positively. Petition disposed off. Issues: Alleged detention of vehicle and excavator, inaction by respondent authority, financial loss suffered by petitioner.Alleged Detention of Vehicle and Excavator:The petitioner filed a writ petition against the alleged detention of their vehicle and excavator on 9th November 2022, which had been intercepted on 3rd November 2022. Additionally, a show-cause notice was issued on 17th November 2022. The petitioner contended that the respondent authority had not considered their representation dated 14th November 2022, which detailed the case against the detention. The petitioner emphasized the significant financial losses incurred daily due to the continued detention of the vehicle and excavator.Inaction by Respondent Authority:The petitioner was aggrieved by the inaction of the respondent West Bengal Goods and Services Tax (WBGST) authority in not addressing the case presented through their representation dated 14th November 2022. The High Court directed the concerned authority to consider and dispose of the petitioner's representation by making a decision in compliance with the law. The court mandated that a reasoned and speaking order be passed after granting an opportunity for the petitioner or their authorized representative to be heard by 16th December 2022.Financial Loss Suffered by Petitioner:Acknowledging the facts and submissions of both parties, the High Court disposed of the writ petition (WPA 26717 of 2022) by providing specific directives. The court instructed the respondent authority to evaluate the petitioner's representation dated 14th November 2022 promptly. It was ruled that no further proceedings should take place based on the impugned show-cause notice until the petitioner's representation was resolved. The continuation of any proceedings based on the notice would be contingent on the outcome of the decision made regarding the representation. The court's decision aimed to address the petitioner's financial losses and ensure a fair resolution of the matter.
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