2022 (6) TMI 467

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....lants : Mr. Anil Kumar Dugar Mr. Rajarshi Chatterjee Mr. Gobinda Dey Mr. Gobind Jethalia For the Respondents : Mr. A. Ray (State) Mr. S. Mukherjee Mr. Debasish Ghosh Mr. Nilotpal Chatterjee JUDGMENT T.S. SIVAGNANAM J.: This intra court appeal by the writ petitioners is directed against an order dated 21.03.2022 passed in WPA 4360 of 2022. The appellants are before us on the ground that....

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....of blocking of their electronic credit ledger account their business activity has been affected and they put to great prejudice. On a query raised by the court as to whether the appellants had approached the concerned State Tax Officer, Mr. Dugar would submit that the appellant had submitted a representation on 21.02.2022 requesting the Assistant Commissioner of State Sales Tax, New Market Charge ....

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....e in the electronic credit ledger or such credit has already been utilized, the power conferred under the relevant rules cannot be invoked. The representation dated 21.02.2022 is still pending with the authority. Therefore, this court is of the view that while declining to interfere with the order of the learned Single Judge, we deem it appropriate to direct the concerned respondent to dispose ....