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BERLIA ENTERPRISES vs. STATE OF WEST BENGAL & ANOTHER
(Calcutta High Court)

Hon'ble Judges:

PARTHA SARATHI SEN
Pet. Counsel
Dhiraj Lakhotia
Meghna Joshi
Res. Counsel
Momenur Rahman
Pradip Sarkar

Petitioner / Applicant

BERLIA ENTERPRISES

Respondent STATE OF WEST BENGAL & ANOTHER
Court Calcutta High Court
State

West Bengal

Date Jan 7, 2025
Order No.

WPA 2191 of 2024

Citation

2025(1) TAXREPLY 12431
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ORDER

ORDER PARTHA SARATHI SEN, J. 1. In this writ petition as filed under Article 226 of the Constitution of India the writ petitioner has prayed for issuance of appropriate writ against the respondent No. 2 authority for recalling and/or for cancelling and/or for rescinding the deficiency memo order dated 21.02.2024 a copy of which has been annexed at page no. 25 of the writ petition. 2. In course of hearing learned Advocate appearing on behalf of the writ petitioner submits before this Court that during the assessment year 2017-18 the writ petitioner had no liability to pay the CESS amount but on account of demand made by the respondent No. 2 authority such CESS amount was to be deposited by the writ petitioner and subsequently it was detected by the writ petitioner that the writ petitioner has no liability to pay such CESS amount and accordingly, the writ petitioner has prayed for refund of the CESS amount on 24.01.2022 which was not considered favourably on some flimsy gr....

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