2023 (1) TMI 929

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....Hon'ble Mr. Justice Hiranmay Bhattacharyya For the Appellant : Mr. Boudhayan Bhattacharyya, Ms. Sretapa Sinha For the Respondents : Mr. T. M. Siddique, Mr. Soumitra Mukherjee, Mr. Debasish Ghosh JUDGMENT T.S. SIVAGNANAM, J. 1. This intra Court appeal is directed against the order dated 2nd December, 2021 in W.P.A. No.7845 of 2021. In the said writ petition, the appellant has challen....

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....es Tax Act, 1956 read with Section 46 of the West Bengal Value Added Tax Act, 2003 dated 27th June, 2013. 2. The learned Single Bench noting the conduct of the appellant, dismissed the writ petition on the ground that the appellant is a habitual defaulter and he was not inclined to interfere with the order of the revisional authority. 3. After we have elaborately heard the learned Advocates ....

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....uthority shall be entitled to dismiss the appeal for non-prosecution. 4. For the above reasons, the appeal is allowed. The order passed in the writ petition is set aside and consequently the order passed by the revisional authority dated 6th February, 2020 and the order passed by the appellate authority dated 22nd August, 2014 are set aside and the appeal in Appeal Case No.A- 225/BH/13-14 stand....