2024 (6) TMI 282

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....iddha S. Sengupta, Ms. Bidisha Chakraborty For the State : Md. T.M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal For the Union of India. : Mr. Smarajit Roychowdhury, Mr. Prithu Dudhoria ORDER This intra court appeal by the writ petitioner is directed against the order dated 13.2.2024 by which the writ petition filed by the appellant in WPA 2672 of 2024 was dismissed solely on the ground tha....

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....ltimately after getting the original papers he has engaged another learned advocate who had directed the appellant to produce the copy of the speaking order passed by the original authority and hence, the writ petition should not be filed. Therefore, the appellant was compelled to submit another representation to the Senior Joint Commissioner, State Tax on 03.01.2024 requesting for copy of the spe....

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....that the goods which were carried by the vehicle had suffered a break down on the night of 19.11.2021 and on account of the urgency for transmitting the goods, the transporter has left no other option but to change the vehicle and the new vehicle bearing Registration No.WB 19 K 7695 had been loaded with the goods and they were delivered at the destination at Purulia at about 06.20 a.m. on 20.11.20....

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....ginally loaded no problem would have arisen but, however, on account of certain contingencies beyond the control of the appellant the vehicle had to be changed but the new vehicle had transported the goods and arrived at the destination at Purulia at 06.20 a.m. on 20.11.2021. 5. Thus, considering the peculiar facts and circumstances of the case, we are of the view that it is not a case where ther....