2021 (4) TMI 790

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.... For Respondent(s) : Mr. P.K. Dhar, Sr. G.A., Mr. Biswanath Majumder, CGC, Mr. T.K. Deb, Advocate. ORDER (Akil kureshi, CJ) Heard Shri D. Saraf, learned counsel appearing for the petitioner as well as Shri P.K. Dhar learned Sr. G.A. appearing for respondent Nos.2, 4, 5 & 6 and Mr. B. Majumder, learned CGC appearing for respondent Nos.1 and 3 for final disposal of the petition. Petition involv....

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.... The Superintendent passed an order dated 4th October, 2019 and demanded the tax amount of Rs. 54,95,111/- with penalty and interest. This order the petitioner challenged before the appellate authority. Appellate authority dismissed the appeal by impugned order dated 01.02.2021 on the ground that the petitioner failed to file certified copy of the order passed by the adjudicating authority. Learn....

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....paid. We, however, agree that the petitioner had not paid interest on delayed payment of the tax. Be that as it may, when the Superintendent has proceeded on the basis that the petitioner had failed to reply to his show-cause notice when the petitioner had actually filed the reply, let the Superintendent pass a fresh order after considering the reply of the petitioner. For such purpose, the order....