2026 (3) TMI 286

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....andhopadhyay, Adv. For the State: Mr. Momenur Rahman, Adv. For the Respondent No. 4: Mr. Ratan Banik, Adv., Mr. Bishwa Raj Agarwal, Adv. JUDGMENT PER SAUGATA BHATTACHARYYA, J.: 1. Affidavit-of-service filed on behalf of the petitioners is taken on record. 2. Mr. Bikramaditya Ghosh, learned advocate representing the petitioners submits that issuance of impugned notice dated 15th D....

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....Reliance is placed on connotation of 'affordable residential apartment' and it is submitted that threshold consideration of residential apartment other than affordable residential apartment is forty-five lakhs or above, which was not taken into consideration by the concerned State authority while making assessment. Based on aforesaid issues, it is further submitted on behalf of the petitioners tha....

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.... & Joint Commissioner, State Tax (GST) & Commercial Taxes, Jalpaiguri Charge, it appears final adjudication has not been made; said notice dated 15th December, 2025 grants opportunity to the petitioner to respond within seven working days from the date of receipt of said notice. 8. Since the impugned document dated 15th December, 2025 is a mere notice, Court finds that it is not the correct tim....