2024 (12) TMI 1017

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.... Appearance:- For the Petitioner: Mr. Anil Kumar Duggar Mr. Rajarshi Chatterjee Mrs. Suman Sahani.   For the State: Mr. Anirban Roy, Ld. G.P. Md. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal.   JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This writ petition has been filed challenging an order passed by the West Bengal Taxation Tribunal dated 12th August, 2024, by which....

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....s. 4. Be that as it may, the appeal filed before the appellate authority was dismissed by order dated 6th July, 2018 on a technical ground that the petitioner has not deposited 15% of the disputed tax, as required under Section 84 (1) of the West Bengal Value Added Tax Act, 2003 read with Rule 138 (2) (b) (ia) of the West Bengal Value Added Tax Rules, 2005. 5. Mr. Dugar, learned advocate app....

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....er and the Government has not been able to recover any tax, we are of the view that one more opportunity can be granted to the writ petitioner to pursue their appeal before the Senior Joint Commissioner, Commercial Taxes, Bally Circle provided the petitioner complies with the pre-deposit condition by paying 15% of the disputed tax. 7. For the above reasons, the writ petition is allowed and the ....