2022 (9) TMI 1200

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....pearance:- Mr. Vinay Kr. Shraff, Ms. Priya Sarah Paul ..... for the appellants. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Nilotpal Chatterjee ... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) Re: I.A. CAN 1 of 2022 1. This application has been filed to condone the delay of 109 days in filing the instant appeal. 2. We have heard Mr. Vinay Kr. Shraff, ....

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....earned Advocate and Mr. T. M. Siddique, learned Advocate for the State duly assisted by Mr. Debasish Ghosh, learned Advocate. 7. The appellants had filed the writ petition challenging the order of the Assistant Commissioner of Revenue, Bowbazar Charge, Directorate of Commercial Taxes, Government of West Bengal dated 22nd February, 2022, which is a consolidated order for three periods. Admittedly,....

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....vailment of input tax credit has been debited from the appellants' electronic credit ledger. The second grievance is that the department has issued a garnishee notice to the bankers of the appellants. Consequently, the bankers are not permitting the appellants to operate the bank account. Therefore, it is submitted that the appellants should be permitted to operate the bank account and the amount ....

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....ommissioner of Revenue shall address the appellants' bankers and keep in abeyance the garnishee notice so as to enable the appellants to operate their bank account. 11. The appellants are granted liberty to file appropriate application before the appellate authority with regard to the prayer that the excess amount, which has been debited from the appellants' electronic credit ledger should be rec....