2022 (11) TMI 680

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....raborty, Mr. Suryaneel Das Mr. Aditya Mondal ..... for the appellant Mr. Anirban Ray, ld. G. P., Mr. Debasish Ghosh, Mr. D. Sahu ...... for the State. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. Affidavit-of-service filed in Court today be taken on record. 2. This intra court appeal by the writ petitioner is directed against the order dated 18th July, 20....

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....e are not persuaded to accept the said submission. However, we are also not able to convince ourselves with regard to the conclusion arrived at by the learned Single Bench in dismissing the writ petition solely on the ground of delay of 3 and ½ years. We are convinced to say so that the dispute is a classification dispute as to whether the product manufactured and marketed by the appellant ....

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....in ulterior motive, the petition was belated filed. We find that there is no such allegation against the appellant. That apart, we also note that the appellant had deposited 10% of the disputed tax while filing an appeal before the first appellate authority and had the Tribunal been constituted and the appellant had filed an appeal before the Tribunal, it would have deposited further 20% of the di....

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....m the date of receipt of the server copy of this judgment and order and also furnish a bond to the satisfaction of the appropriate authority for the balance amount of the disputed tax. 9. If the above two conditions are complied with, the appellant will be entitled to be heard in the writ petition for which an affidavit-in-opposition is directed to be filed by the appropriate respondent within ....