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GRAPHIC AIDS vs. SALES TAX OFFICER
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Souradipta Saha
Singdha Saha
Res. Counsel
Md. T. M. Siddique
Debasish Ghosh
V. Kothari

Petitioner / Applicant

GRAPHIC AIDS
Respondent SALES TAX OFFICER
Court Calcutta High Court
State

West Bengal

Date Nov 22, 2022
Order No.

M.A.T No.1523 of 2022 with I.A. No.CAN 1 of 2022

Citation

2022(11) TAXREPLY 6754
Original Order
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ORDER

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. The appellant is directed to remit the deficit court fees of Rs.600/- during the course of this day. 2. This intra Court appeal by the writ petitioner is directed against the order dated 16th August, 2022 passed in W.P.A. No.17775 of 2022. In the said writ petition, the appellant had challenged the garnishee order dated 23rd March, 2022 for recovery of the tax and penalty payable pursuant to the assessment order dated 29th June, 2012. The learned Single Bench has dismissed the writ petition on the ground that the appellant / writ petitioner is not aware of the fate of the revisional application, which it had filed against the order passed by the appellate authority dated 7th February, 2014. 3. The learned Advocate appearing for the appellant submitted that even much prior to the assessment order, since there was a change of place of business, the appellant had filed the requisite details before ....

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