2022 (7) TMI 518

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....nts : Ms. Rita Mukherjee Mr. A. Das For the State : Mr. A. Ray, learned G. P. Mr. T. M. Siddiqui Mr. S. Mukherjee Mr. N. Chatterjee ORDER T.S. Sivagnanam J. This intra court appeal is filed at the instance of the writ petitioner against the order dated 26.04.2022 passed in WPA 5848 of 2022 filed by the appellant challenging the order passed by the revisional authority dated 31.07.2019. The ....

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....hen they are big company having transactions of almost 20 crores in a year. Appellant being advised by a team of professionals cannot be granted any indulgence and, accordingly, the writ petition was dismissed. We have elaborately heard the learned counsel for the parties. We fully agree with the observations made by the learned writ court as regards the conduct of the appellant, however, we hav....

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....everal orders and the audit order was passed on 31.08.2016 but till date it remains a paper order and as of date what the appellant has done is a pre-deposit of 15 percent of the tax in dispute. The tax imposed penalty and the late fee as demanded, dated 31.08.2016, is Rs. 3351669.00. Thus, this demand which was raised in the year 2016 could not have been enforced by the Department on account of p....

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....e appeal stands allowed. Consequently, the writ petition stands disposed of by setting aside the order passed by the revisional authority subject to the condition that the appellant pays 50 percent of the net tax payable under the C.S.T. Act i.e. 50% of Rs. 2251158.00. However, the appellant is granted 15 days time from the date of receipt of the server copy of this order to effect such payment wh....