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HARSH POLYFABRIC PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
J. P. Khaitan
Rahul Tangri
Vasudev A.
Res. Counsel
Anirban Ray
T.m. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

HARSH POLYFABRIC PRIVATE LIMITED

Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 22, 2025
Order No.

APO/114/2024 and APO/115/2024

Citation

2025(1) TAXREPLY 12347

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ORDER

T.S. SIVAGNANAM, C.J. : 1. These two appeals are directed against a common judgment and order in WPO 588 of 2019 and WPO 235 of 2021. By the impugned order the learned Single Bench has substantially considered the factual matrix and recorded various findings which all enured in favour of the appellant /assessee. 2. The appellant is aggrieved on account of the fact that the learned Single Bench though recorded findings on merits in favour of the appellant/assesee, and was satisfied that the order of the Appellate Authority was to be set aside and remanded the matter for de novo consideration. 3. Aggrieved by such portion of the order the appellant/writ petitioners have preferred this appeal. 4. It is a matter of record that the respondents have not preferred any appeal as against these findings recorded by the learned Single Bench which are in favour of the appellant, which we are required to see as to whether the case requires to be remanded for reassessment/de novo ....

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