2022 (7) TMI 646

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....Mr. Ankit Kanodia Mr. Himangshu Kumar Ray Ms. Megha Agarwal For the Respondents/State Mr. S. Mukherjee Mr. D. Ghosh Mr. V. Kothari T.S. Sivagnanam, J. This intra Court appeal by the appellants is directed against the order dated 2nd May 2022 in W.P.A. 7405 of 2022. The appellants are aggrieved by the order passed by the Writ Court in not granting interim orders till the writ petition i....

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....y the same, the appellants had filed appeal before the Senior Joint Commissioner of State Tax, North 24 Parganas circle under Section 107 of the Act and the appeal was dismissed by order dated 11th February 2022. At the time of preferring the appeal, the appellants had pre-deposited 10 per cent of the disputed tax. Aggrieved by the order passed by the learned appellate authority, the appellant ....

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.... conducted in the business premises of the appellants and certain physical documents, stakes and accounts for the relevant period were taken and the appellants were directed to produce records of documents in terms of Section 71 (2) of the Act. The show cause notice refers of few dates on which the appellants had sought for time. Those dates and events preceded the issuance of show cause notice da....

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....ting the appellants to treat the assessment order dated 12th October 2020 as show cause notice and the appellants shall submit their objection/reply within two weeks from the date of receipt of the server copy of this order after which the appellants and/or their authorized representative be afforded an opportunity of personal hearing by the concerned authority and a speaking order shall be passed....