TaxTMI 
TaxTMI 
TaxTMI 
2022 (11) TMI 680
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.... 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, 2022 in W.P.A. 15484 of 2022. The writ petition w....
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..... 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 is a carbonated beverage with fruit juice or a ca....
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....e 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 disputed tax. 6. As mentioned above, the dispute being....
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....nd 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 a period of 12 weeks from the date on which the appellant com....