2025 (8) TMI 1460

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.... Parikshit Karmakar ... for the appellant Mr. Amitabrata Roy, Ld. GP Mr. Tanoy Chakraborty Mr. Saptak Sanyal ... for the State JUDGMENT ( Judgment of the Court was delivered by The Hon'ble Chief Justice T. S. SIVAGNANAM ) 1. This intra-Court appeal filed on behalf of the writ petitioner is directed against the order dated 04.08.2025 passed in WPA 4710 of 2025 by which the learned S....

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....der despite opportunity was being granted neither the appellant/assessee participated in the hearing nor submitted any reply to the show cause notice. Therefore, the Adjudicating Authority, namely, the Joint Commissioner cannot be faulted for having passed an order of adjudication. So far as the order passed by the Appellate Authority is concerned the same also cannot be faulted since the statutor....

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....t 10% of the total disputed tax, namely, 10% of Rs.21,81,173/- in addition to the deposit, which has already been made by the appellant while preferring the statutory appeal. The appellant is directed to comply with the above condition within 15 days from the date of receipt of the server copy of this order and after producing the deposit challan the appellant shall treat the order of adjudication....