2022 (7) TMI 872

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....ay Kr. Shraff, Ms. Priya Sarah Paul, Mr. Kaushal Agarwal ..... for the appellant Mr. Anirban Ray, Ld. G.P., Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee, Mr. Varun Kothari ... for the respondents/State JUDGMENT ( Judgment of the Court was delivered by T. S. SIVAGNANAM , J. ) 1. This intra-Court appeal filed by the writ petitioner is on the plea that the learned Single Bench while entertaining ....

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....el to an order of assessment dated 20th June, 2019 by which the total tax and interest payable by the appellant was determined by the Assessing Officer at Rs.1,37,42,621/-.It is submitted by Mr. Shraff, learned Advocate appearing for the appellant that as against the said order, the appellant had preferred an appeal under Section 84 of the Act which had to be filed online and while choosing the co....

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.... cause notice issued by the Joint Commissioner, State Tax, West Bengal, Kolkata South Circle dated 14th June, 2022, the appropriate appellate authority has taken on file the appeal filed by the appellant. Therefore, the defect, which was stated to have occurred while filing the appeal online appears to have been rectified and the appellate authority is in seisin over the matter. However, the appel....

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....of the server copy of this judgment and order. (b) On compliance of condition no.(a), the concerned authority shall issue necessary orders to the concerned bank lifting the attachment of the overdraft account of the appellant. (c) The appellant shall furnish the full details of the bank accounts of the dealer to the Assessing Officer within two weeks from the date of receipt of the server co....