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DEEPIKA MANDAL MAITY vs. ASSISTANT COMMISSIONER OF STATE TAX
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN
Pet. Counsel
Jaweid Ahmed Khan
Bhaskar Sengupta
T.a. Khan
Res. Counsel
A. Ray
S. Mukherjee
D. Ghosh

Petitioner / Applicant

DEEPIKA MANDAL MAITY

Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Calcutta High Court
State

West Bengal

Date Jan 13, 2023
Order No.

WPA 648 of 2023

Citation

2023(1) TAXREPLY 7538

Original Order
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ORDER

ORDER Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 16th December, 2022, passed by the Adjudicating Authority concerned under the WBGST Act on the order of remand by this court passed on 12th December, 2022 in an earlier writ petition filed by the petitioner being WPA 26717 of 2022. Petitioner had filed the aforesaid writ petition on earlier occasion on the ground that the impugned order passed by the Adjudicating Authority was not a speaking order and this court had set aside the impugned order with the direction upon the respondent authority concerned to consider the representation of the petitioner, dated 14th November, 2022, in accordance with law and by passing a reasoned and speaking order. Now the order impugned dated 16th December, 2022 has again been challenged by the petitioner by contending that the impugned order is not a speaking order since the contention raised by the petitioner has....

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