2023 (3) TMI 826

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....hraff, Ms. Priya Sarah Paul, Ms. Priyanka 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 en....

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.... State Tax, Bureau of Investigation, South Bengal (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 t....

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...., Bureau of Investigation, South Bengal, Headquarters, 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 submi....