High Court grants final opportunity for diligent pursuit of appeal, setting aside previous orders for expeditious resolution.

The High Court allowed the appeal against the order of the fast track revisional authority due to the appellant's habitual default. The Court granted a final opportunity for the appellant to pursue the appeal diligently before the appellate authority. Failure to appear would result in dismissal for non-prosecution. The orders of the revisional and appellate authorities were set aside, and the appeal was restored for further proceedings with strict instructions for timely resolution. No costs were awarded, emphasizing expeditious handling of the matter by the appellate authority.

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Issues:
Appeal against order of fast track revisional authority for non-appearance, dismissal of writ petition due to habitual default by the appellant, granting one last opportunity to the appellant to pursue appeal before appellate authority.

Analysis:
1. The appeal was filed against the order of the fast track revisional authority, which dismissed the revisional application due to the appellant's non-appearance on multiple occasions. The original order subject to challenge was passed by the appellate authority concerning an assessment order under the Central Sales Tax Act and the West Bengal Value Added Tax Act. The appellant's conduct was noted as a habitual defaulter, leading to the dismissal of the writ petition by the learned Single Bench.

2. Upon elaborate hearings, the High Court agreed with the assessment order's details showing a balance due of Rs. 23,385.58 after a partial payment of Rs. 7,13,330/-. Despite the appellant's past conduct, the Court decided to grant one final opportunity for the appellant to appear before the appellate authority to pursue the appeal diligently. However, failure to appear on the fixed date would empower the appellate authority to dismiss the appeal for non-prosecution.

3. Consequently, the appeal was allowed, setting aside the orders of the revisional and appellate authorities. The appeal in question was restored to the appellate authority's file, with clear instructions for the appellant to appear, make submissions, and for the appellate authority to pass a detailed order on merits and as per the law.

4. The Court emphasized that no adjournments would be granted, and the appellate authority should aim to dispose of the appeal within three weeks from the date of the personal hearing without unnecessary delays. No costs were awarded, and urgent certified copies of the order were to be provided to the parties upon completion of legal formalities.

This detailed analysis covers the issues involved in the judgment, highlighting the key legal aspects and decisions made by the High Court judges.

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