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    <title>2021 (2) TMI 1364 - CALCUTTA HIGH COURT</title>
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    <description>The Calcutta HC noted two issues: whether the impugned order was appealable before the Tribunal, and whether the maintainability of the refund application had to be adjudicated before the writ petition could be sent to the Tribunal. No substantive determination is recorded in the text. Procedurally, the court directed filing of an affidavit-in-opposition within four weeks, a reply within two weeks thereafter, and listing of the matter after eight weeks under the same heading.</description>
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      <description>The Calcutta HC noted two issues: whether the impugned order was appealable before the Tribunal, and whether the maintainability of the refund application had to be adjudicated before the writ petition could be sent to the Tribunal. No substantive determination is recorded in the text. Procedurally, the court directed filing of an affidavit-in-opposition within four weeks, a reply within two weeks thereafter, and listing of the matter after eight weeks under the same heading.</description>
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