2022 (10) TMI 45

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....ICE SUPRATIM BHATTACHARYA Appearance: For the Appellant : Mr. Rituraj Chakraborty For the respondent : Md. T. M. Siddiqui, ld. A.G.P. Mr. N. Chatterjee T.S. Sivagnanam J.: This intra-Court appeal is directed against the order dated 25.08.2022 passed in WPA 18707 of 2022 by which the learned writ court dismissed the writ petition filed by the appellant. Challenging the order passed b....

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....mits that the appeal was heard on three days namely on 20.07.2022; 22.07.2022 and 27.07.2022 and after affording sufficient opportunity of hearing, the appellate authority has passed a speaking order. Admittedly, as against the impugned order as on date there is no other remedy available under the Act since the Tribunal has not been constituted. Therefore, the appellant had to necessarily appro....

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.... one more opportunity can be granted to the appellant with a direction to the appellate authority to furnish the copy of the adverse report but however such direction can be given excepting two conditions. It is seen that at the time of filing of the appeal, the appellant has deposited 10% of the disputed tax as per Form GST DRC-07 and the summary of the order dated 13.09.2019, the total tax de....