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EARTHMARK TRADERS vs. JOINT COMMISSIONER
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Vinay Kr. Shraff
Priya Sarah Paul
Sanchita Dey
Res. Counsel
A. Ray, Ld
T.m. Siddiqui
D. Ghosh

Petitioner / Applicant

EARTHMARK TRADERS

Respondent JOINT COMMISSIONER
Court Calcutta High Court
State

West Bengal

Date May 12, 2023
Order No.

MAT 791 of 2023 with IA No. CAN 1 of 2023

Citation

2023(5) TAXREPLY 7550
Original Order
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ORDER

ORDER 1. Heard learned counsel for both the parties elaborately. 2. This intra-Court appeal is directed against the order dated 04.05.2023 passed by the learned Single Bench in WPA 7905 of 2023 thereby declining to grant interim order in the writ petition. It is true that the prayers sought for in the writ petition are to quash the order passed by the original authority dated 14.09.2021 rejecting the claim for refund of the un-utilised input tax credit and also the order passed by the appellate authority affirming such order. However, at the request of the learned counsel of the either side, the writ petition is considered and taken up for disposal since the dispute lies in a narrow campus. 2. It is submitted that the principal place of business and additional place of business of the appellant were inspected by the authorities of the respective Department and the findings which emerged during the course of inspection conducted on 18.08.2021 was communicated to the appel....

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