2024 (10) TMI 40

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....r. Amit Saha, Mr. Piyas Chowdhury ..for the Appellant Md. T.M. Siddiqui, Mr. T. Chamkraborty, Mr. S. Sanyal ..for the State ORDER 1. This intra court appeal by the writ petitioner is directed against an interim order dated 21st August, 2024 in WPA 9612 of 2024 by which the learned Single Bench while entertaining the writ petition challenging an order passed by the appellate authority unde....

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....Act. 4. Admittedly, the tax which was quantified by the assessing officer is Rs.2,58,536.80. However, while imposing the penalty the assessing officer imposed penalty on the sum of Rs.41,83,804.72. 5. This order was put to challenge by filing a statutory appeal. 6. Therefore, the appellate authority was required to consider as to whether the tax liability fixed by the adjudicating authori....

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.... Commissioner and it appears that due to inadvertence or wrong advice the appellant/assessee had paid the tax. When this was pointed out by the department, the adjudicating authority, namely, the Assistant Commissioner of Revenue (WBGST) passed a closing order on 22.07.2024. 9. Therefore, the impact of the closing order on the present liability also has to be examined afresh. 10. The learned....

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.... of the closing order dated 22.07.2024 which also pertains to the very same tax period, namely, April, 2019 to March, 2020 for the same amount. 13. Accordingly, the appeal as well as the writ petition is allowed. The order passed by the appellate authority as well as the adjudicating authority is set aside and the matter stands remanded to the adjudicating authority for fresh consideration. ....