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HALDIA PETROCHEMICALS LTD. vs. COMMISSIONER OF STATE TAXES & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Rahul Dhanuka
Harsh Choudhary
Res. Counsel
Bhaskar Prasad Banerjee
Abhradip Maity
Debraj Sahu

Petitioner / Applicant

HALDIA PETROCHEMICALS LTD.

Respondent COMMISSIONER OF STATE TAXES & OTHERS
Court Calcutta High Court
State

West Bengal

Date Nov 4, 2022
Order No.

M.A.T. 1230 of 2022 With I.A. No.CAN 2 of 2022

Citation

2022(11) TAXREPLY 7014
Original Order
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ORDER

ORDER This intra- Court appeal is directed against the order passed by the learned Single Bench dated 1st July, 2022. Various grounds have been raised by the appellant and also various contentions have been advanced by the learned Government Counsel. We need not labour much to take a decision in this appeal in the light of the order passed by the Hon’ble Supreme Court in the case of Union of India & Anr.-vs. FILCO Trade Centre Pvt. Ltd. & Anr. in Special Leave Petition (C) No(s.)-32709- 32710/2018 dated 22nd July, 2022. In the said decision the Hon’ble Supreme Court has issued comprehensive direction with regard to availment of transitional credit through TRAN 1 and TRAN 2. The order passed by the Hon’ble Supreme Court reads as follows: “Having heard learned Additional Solicitor General, learned counsel appearing for different States and learned counsel appearing for different private parties and having perused the record, we are of the v....

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