2025 (7) TMI 1196

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....N'BLE JUSTICE CHAITALI CHATTERJEE ( DAS ) Mr. Debasish Ghosh Mr. Lalit Baid Ms. Sanjana Shaw .........For the Appellant Mr. Uday Sankar Bhattacharya Ms. Ekta Sinha Ms. Banani Bhattacharya ..........For the Respondent Nos.1 & 2 Md. T. M. Siddiqui, Ld. A.G.P. Mr. N. Chatterjee Mr. T. Chakraborty Mr. S. Sanyal ...........For the State JUDGMENT ( Judgment of the Court was delivered by T....

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....tax, ordered to recover appropriate interest and also imposed penalty. 3. The appellant filed the writ petition contending that adequate opportunity has not been given to the appellant/petitioner and prayed that one more opportunity can be given to the appellant to go before the adjudicating authority and place its submission so that a fresh order can be passed. 4. The learned Single Bench f....

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....enior standing counsel assisted by Ms. Ekta Sinha, learned counsel appearing for the respondent/ department. 7. As could be seen from the order in original, the adjudicating authority issued notices to the appellant not once but three times to appear before him i.e. 17th January, 2024, 31st January, 2024 and 15th February, 2024 to attend the personal hearing, but, none appeared. Thus, it is not....

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....the violations. If the Director has responded to the summons and appeared before the authority and has given a statement, then it defies logic that the appellant genuinely is to avail the opportunity of personal hearing provided that too on three occasions. 10. Therefore, we find that the learned Single Bench has rightly relegated the appellant to file a statutory appeal before the appellate au....