2025 (1) TMI 248

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.... For the Appellant Mr. Anirban Ray, Ld. GP Md. T.M. Siddique Mr. Tanoy Chakraborty Mr. Debraj Sahu Mr. Nilotpal Chatterjee For the Respondents JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. The appellant has filed this appeal challenging an order passed by the learned Single Bench dated 2nd April, 2024 in W.P.A. 7480 of 2024 declining to grant any interim order ....

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.... business or an additional place of business. 5. Admittedly, the appellant did not comply with the said procedure. Considering the fact that the registration of the appellant was granted several years back, this Court is of the view that one more opportunity can be granted to the appellant to go before the original authority viz., the Assistant Commissioner, State Tax, Government of West Bengal, ....