Legal Challenge Resolved: Interim Relief Denied, Case Transferred to Special Commissioner with Comprehensive Adjudication Mandate

The SC addressed an appeal challenging interim relief denial, multiple authority adjudication, and a show cause notice. The Court directed the case transfer to a Special Commissioner, instructing the Assistant Commissioner to comprehensively adjudicate the matter. The appellants were given 30 days to respond, with the authority required to issue a reasoned order, ensuring a unified and coherent legal process.

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Issues involved:
The appeal against the order declining interim relief, multiple authorities adjudicating the same issue, direction to submit reply to show cause notice.

Interim Relief Issue:
The intra-Court appeal challenged the order denying interim relief to the writ petitioners, leading them to approach the Court.

Multiple Authorities Issue:
The appellants contested a show cause notice, arguing against facing multiple authorities to avoid conflicting decisions. The Court directed the matter to be handled by a centralised agency to ensure a comprehensive and coherent decision.

Direction to Submit Reply Issue:
The appellants were instructed to respond to the show cause notice within 30 days, to be submitted to the Assistant Commissioner for comprehensive adjudication in accordance with the law.

The Court, comprising HON'BLE MR. JUSTICE T. S. SIVAGNANAM and HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA, heard arguments from both sides and decided to dispose of the appeal and writ petition by directing the respondent to transfer the case file to the Special Commissioner, State Tax, Bureau of Investigation, South Bengal. The Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ) was tasked to adjudicate the show cause notice along with the ongoing proceedings initiated earlier. The appellants were given 30 days to respond to the notice, and the authority was instructed to consider all submissions and issue a reasoned order. No costs were awarded in the judgment. An urgent certified copy of the order was to be provided to the parties upon completion of legal formalities.

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