2023 (3) TMI 826

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....anka Sharma .... for the appellants Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. Debraj Sahu ... for the State of W.B. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal by the writ petitioners is directed against the order dated 3rd February, 2023 in WPA No.2304 of 2023. The Learned Single Bench while entertaining the writ petition declined to gran....

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.... (HQ), who has issued notice dated 7th November, 2022. In our considered view, if the subject issue is one and the same or if the subject is inter-related, it is always better that one authority adjudicates the matter. By directing the assessee to face multiple authorities may result in conflicting decisions. Therefore, not only in the interest of the assessee but in the interest of the revenue al....

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....rs, Kolkata, who shall in turn direct the said show cause notice and file be placed before the Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ) and to adjudicate the show cause notice along with the proceedings already initiated pursuant to the notice dated 7th November, 2022. 5. The appellants are directed to submit their reply to the show cause notice dated 29th Dec....