2025 (2) TMI 348

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.... 1. Affidavit-of-service, filed today in Court, is taken on record. 2. Mr. Himangshu Kumar Ray, learned Advocate appears for the petitioners. 3. Mr. Pradip Sarkar, learned State Advocate led by 4. Mr. Subir Kumar Saha, learned Additional Government Pleader appears for the State respondents. 5. Referring to the impugned order dated September 23, 2024 passed by the jurisdictional appell....

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....of the disputed tax in terms of sub- Section (6) to Section 107 of the 2017 Act. The delay in filing the appeal was for 170 days beyond the first limitation of three months and the second extended limitation of one month (3+1 months). On this issue, learned Advocate for the petitioners submits that, the Hon'ble Division Bench had allowed the appeal to be entertained by condoning the delay even bey....

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.... shall remain stayed and notice was directed to be issued on the application seeking condonation of delay in filing the Special Leave Petition. 9. The moment operation of a judgment is stayed there is a suspended animation of that judgment. 10. In view of the above, this Court is of the view that, no order can be passed at this stage for condoning the delay in preferring the appeal filed und....

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....personal hearing was not applicable. The show cause notice is a non-speaking one. 13. Learned Advocate for the revenue submits that, on three occasions the petitioners were granted opportunity to submit its reply to show cause but on each of these three occasions the petitioners deliberately failed to submit its reply and sought for accommodation. 14. Learned Advocate for the petitioners has....