2022 (8) TMI 9

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....rwal For the Respondents: Mr. Uday Sankar Bhattacharya Mr. Sukalpa Seal Ms. Banani Bhattacharya For UOI : Mr. Partha Chakraborty T.S. Sivagnanam: This intra-Court appeal is directed against the order dated 29th June, 2021 passed in WPA 7764 of 2021. The appellant had filed this writ petition praying for directions upon the respondent authorities to accept payment of tax dues to the tun....

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....red by the respondents according to the petitioner. Learned advocate appearing for the respondents is disputing this allegation of technical glitches in the official portal of the department, which in my view, can be considered on Affidavit by the respondent with supporting documents and also to explain as to what prevented them from considering the two representations of the petitioner w....

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.... petitioner to file supplementary affidavit annexing the legible copy of the document regarding attachment of bank account in question by 29th November, 2021." On reading of the above order it is seen that the Court was satisfied that the appellant had made out a prima facie case and precisely for such reason affidavit-in-opposition was directed to be filed by the respondent and the writ petiti....

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....t Court disposed of the writ petition by directing the representation to be considered by the authority. In our respectful view, after affidavit-in-opposition has been filed and the reply has also been filed to the said affidavit-in-opposition, it would be better if decision is taken on merits of the matter since the learned writ Court had recorded in its order dated 25.11.2021 that the allegation....