2024 (7) TMI 1096

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....a. For the State : Md. T.M. Siddiqui, Mr. T. Chakraborty. 1. This intra court appeal by the writ petitioners is directed against the order passed by the learned Single Bench declining to grant any interim order and directing affidavit-in-opposition to be filed in the writ petition. 2. The said writ petition was filed challenging an order passed by the appellate authority which affirmed the or....

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.... of 20% of the disputed tax. 6. In the instant case, it appears to be not in dispute that more than 20% has been recovered, nonetheless the writ petition has been filed before this court and that has been entertained on the ground that the tribunal is not functional. 7. While considering the prayer for interim order, the court is not bound by the statutory principle which would be made applicabl....

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....mat given details of the various writ petitions which have been filed both by the first appellant company, the partnership firm and the individual partner/Directors, therefore, this averment appears to be a false averment. 12. In any event, we are of the view that the court considered the facts and circumstances and declined to exercise any discretion in granting an interim order and we find that....