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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The HC set aside the orders of the appellate and adjudicating authorities and disposed of the statutory appeal and accompanying writ, remitting the matter to the Assistant Commissioner, N.S. Road, Burrabazar, West Bengal for de novo adjudication. The appellants are directed to file an additional reply with supporting documents within three weeks of service; upon receipt the authority must afford a personal hearing to the appellants' authorised representative, conduct fresh proceedings and pass merit-based orders within six weeks of conclusion of the hearing, considering the effect of the December 11, 2023 discontinuance and any other grounds. Seventy-five percent of the disputed tax already recovered shall be treated as a deposit pending final determination.

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