2023 (5) TMI 171

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....CHARYYA Mr. Himangshu Kr. Ray, Mr. Paban Kr. Ray, Mr. Nitish Bhandary, Ms. Shiwani Shaw ..for the Appellant Md. T.M. Siddiqui, Mr. D. Ghosh, Mr. N. Chatterjee, Mr. D. Sahu, Mr. V. Kothari ..for the State ORDER 1. This intra court appeal by the writ petitioner is directed against the order dated 11.04.2023 passed by the learned Single Bench in WPA 6923 of 2023 refusing to grant any inte....

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....ining the tax liability under both the Central and the State Act and after the assessee's bank account was attached, the appeal was preferred by the asseseee before the Senior Joint Commissioner of Revenue, Commercial Taxes, Siliguri Circle. There is a delay of 297 days in filing the appeal. After extending the benefit of the order passed by the Hon'ble Supreme Court, yet there was a delay of 114 ....

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....re-deposit at the time of filing the appeal, we are of the view that one more opportunity can be granted to the assessee to produce proof to show that he is a registered government contractor. However, this opportunity shall be subject to condition. 6. In the result, the appeal and the writ petition are disposed of by setting aside the orders passed by the appellate authority and remanding the ....