2025 (9) TMI 323

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..... Himangshu Kumar Ray Mr. Subhasis Podder Ms. Shiwani Shaw Mr. Gaurav Chakraborty Mr. Animitra Roy Mr. Piyaj Choudhury. For the State: Mr. Amitabrata Roy, Ld. G.P. Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal.   JUDGMENT PER   T.S. SIVAGNANAM, C.J. 1. This intra-Court appeal is directed against the order dated 4th August, 2025 in W.P.A. 4696 of 2025 in and ....

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....ther submitted that the interest of revenue has been adequately protected since nearly 75% of the disputed tax has already been recovered. 4. We have heard the learned Government Counsel on the above submissions. 5. Considering the fact that the dispute lies in a very narrow campus and the interest of revenue also stands protected, no useful purpose would be served by keeping the writ petiti....

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....e notice in Reference No. ZD1902230087977 was dropped vide a proceeding of the Assistant Commissioner dated 11th December, 2023 in terms of Section 73(7) of the Act. The order states that the reasons for dropping the proceedings and other details are annexed to the said order, however, in the annexure, the summary of the order dated 26th July, 2023 has been enclosed but not the summary of the orde....

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..... 11. In order to afford an opportunity to the appellants, the appellants are directed to submit their additional reply with all facts and figures and the documents in support of their claim. On receipt of the additional reply, the concerned authority shall afford an opportunity of personal hearing to the authorized representative of the appellants, conduct a de novo proceeding and pass fresh o....