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AGARWAL STEEL PRIVATE LIMITED vs. THE SUPERINTENDENT OF CENTRAL TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
BIVAS PATTANAYAK
Pet. Counsel
Sukalpa Seal
Sandip Choraria
Rishav Manna
Res. Counsel
Tapan Bhanja

Petitioner / Applicant

AGARWAL STEEL PRIVATE LIMITED
Respondent THE SUPERINTENDENT OF CENTRAL TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Oct 1, 2024
Order No.

MAT 1697 of 2024 with IA No. CAN 1 of 2024 CAN 2 of 2024

Citation

2024(10) TAXREPLY 11160
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ORDER

ORDER 1. There is a delay of 107 days in filing the instant appeal. Sufficient grounds have been shown and we are satisfied with the reasons given for not preferring the appeal within the period of limitation. Hence, the application being CAN 1 of 2024 is allowed and disposed of. Delay in filing the appeal is condoned. 2. Heard learned counsel for the parties at length. 3. This intra-Court appeal filed by the writ petitioner is directed against an order dated 02.04.2024 passed in WPA 7426 of 2024. The appellant had challenged the order of adjudication passed by the CGST & CX Kolkata North Commissionerate dated 02.11.2023. Thus, several issues were raised on the merits of the matter. 4. The substantial ground on which the order was challenged is that the Department having passed an order on 03.07.2018 on the very same issue and having held that out of the total amount of TRAN-1 Credit applied by the petitioner for a sum of Rs. 1,01,16,814/-, the Officer scrutinize....

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