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AMAR KUMAR SAHA vs. THE JOINT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
CHAITALI CHATTERJEE ( DAS )
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Jitesh Sah
Res. Counsel
Uday Sankar Bhattacharya
Tapan Bhanja
Banani Bhattacharya

Petitioner / Applicant

AMAR KUMAR SAHA

Respondent THE JOINT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 25, 2025
Order No.

MAT/1961/2022 IA NO: CAN/1/2022, CAN/2/2024

Citation

2025(3) TAXREPLY 12849

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ORDER

ORDER 1. This intra court appeal by the writ petitioner is directed against the order/direction dated 5th December, 2022 in WPA 26134 of 2022. 2. The writ petition was filed challenging the adjudication order passed by the Service Tax Authority pertaining to certain transactions done during the period 2016-17 upto June, 2017, 3. The learned writ court did not go into the merits of the matter but dismissed the writ petition on the ground of available statutory appellate remedy under Section 85 of the Finance Act, 1994. 4. By an order dated 21.4.2023 this court considered the submissions of the learned advocates for the parties and pointed out that before a decision is taken as to what is the relief the appellant would be entitled to in this appeal. 5. A clear stand should be taken by the Executive Engineer, Hooghly Highway Division No.1, Public Works (Roads) Directorate, Government of West Bengal. 6. This observation was made taking note of the fact that the a....

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