TaxTMI 
TaxTMI 
2022 (10) TMI 44
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....gupta, Mr. Sumit Ghosh ... for the appellant. Mr. T. M. Siddique, Mr. Nilotpal Chatterjee Mr. V. Kothari .... for the State/respondents. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra Court appeal at the instance of the writ petitioners is directed against the order dated 4th July, 2022 in W.P.A. No.11344 of 2022. This is the second round of litigation. Ear....
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....he entire factual and legal submissions which the authority should consider and thereafter take a decision in accordance with law by passing a speaking order. For such reasons, the order of demand dated 23.02.2021 shall be treated as additional show cause notice and the appellants are directed to submit their additional reply within two weeks from the date of receipt of server copy of this order. ....
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....tted their additional explanation and the authority viz., the Assistant Commissioner of State Tax has passed the order dated 6th April, 2022, which was impugned in the writ petition. The learned Single Bench dismissed the writ petition on the ground of availability of alternative remedy. 3. The learned Advocate appearing for the appellants would strenuously contend that the entire proceedings is ....
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....ed matter for the subsequent period, which is subject matter of MAT 1192 of 2022. 6. In the light of the above, while dismissing the appeal and affirming the order passed by the learned Writ Court, we direct the appellants to file the appeal before the concerned appellate authority in physical form within a period of five weeks from the date of receipt of the server copy of this judgment and orde....