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JOYOUS BLOCKS & PANELS PRIVATE LIMITED & OTHER vs. ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYA
Pet. Counsel
Vinay Kr. Shraff
Priya Sarah Paul
Priyanka Sharma
Res. Counsel
---
K.k. Maiti

Petitioner / Applicant

JOYOUS BLOCKS & PANELS PRIVATE LIMITED & OTHER
Respondent ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 21, 2022
Order No.

M.A.T. No. 1931 of 2022 With IA No.CAN 1 of 2022

Citation

2022(12) TAXREPLY 6743
Original Order
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ORDER

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal filed by the writ petitioners is directed against the order dated 1st December, 2022 passed in W.P.A. No. 26092 of 2022. In the said writ petition the appellants had challenged a show cause notice issued by the authority dated 26th September, 2022 with regard to classification of the product manufactured by the appellants. The preliminary ground on which the show cause notice was challenged is by contending that the authority has pre-decided the issue and the show cause notice is pre-meditated and it is not a show cause notice and consequently no useful purpose would be served in giving reply by the appellants. The learned Single Bench was of the view that a writ against a show cause notice is not maintainable. Challenging the said order the appellants have preferred the instant appeal. 2. We have heard Mr. Vinay Kr. Shraff, learned counsel for the appellants, Mr. T.M. Siddiq....

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