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    <title>2022 (7) TMI 1535 - CALCUTTA HIGH COURT</title>
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    <description>The petitioner contested recovery proceedings initiated without providing appeal opportunity. The HC directed refund of excess amounts collected and granted a 15-day window for the petitioner to file an appeal. The court made no determination on the merits of the case, leaving substantive issues to be decided by the appropriate appellate authority. The petition was accordingly disposed of.</description>
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      <description>The petitioner contested recovery proceedings initiated without providing appeal opportunity. The HC directed refund of excess amounts collected and granted a 15-day window for the petitioner to file an appeal. The court made no determination on the merits of the case, leaving substantive issues to be decided by the appropriate appellate authority. The petition was accordingly disposed of.</description>
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