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DEVANSHI PLYBOARD INDUSTRIES PRIVATE LIMITED vs. DEPUTY COMMISSIONER STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Rituraj Chakraborty
Res. Counsel
T. M. Siddiqui
N. Chatterjee

Petitioner / Applicant

DEVANSHI PLYBOARD INDUSTRIES PRIVATE LIMITED

Respondent DEPUTY COMMISSIONER STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 28, 2022
Order No.

MAT 1493 of 2022 with IA No. CAN 1 of 2022

Citation

2022(9) TAXREPLY 6409
Original Order
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ORDER

This intra-Court appeal is directed against the order dated 25.08.2022 passed in WPA 18707 of 2022 by which the learned writ court dismissed the writ petition filed by the appellant. Challenging the order passed by the appellate authority, namely the Senior Joint Commissioner, North Bengal, the appellant has preferred the writ petition. The appeal was dismissed by the said order. The learned Single Judge was of the view that the present round of litigation is second round of litigation and the order being a speaking order, no interference is called for. Learned counsel for the appellant would submit that an adverse report had been relied upon by the appellate authority while rejecting the appeal petition and such adverse report was not furnished to the appellant inspite of a representation dated 19.07.2022. Further, it is submitted that no effective opportunity of hearing was granted to the appellant by the appellate authority. Learned Additional Government Pleader appearing....

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