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KHADIM INDIA LIMITED vs. ASSISTANT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Anil Kumar Dugar
Rajarshi Chatterjee
Res. Counsel
Anirban Ray

Petitioner / Applicant

KHADIM INDIA LIMITED

Respondent ASSISTANT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 21, 2023
Order No.

M.A.T. 1048 of 2023 With I.A. No. CAN 1 of 2023 With I.A. No. CAN 2 of 2023

Citation

2023(7) TAXREPLY 7646

Original Order
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ORDER

In Re: I.A. No. CAN 2 of 2023 1. We have heard Mr. Dugar, learned advocate appearing for the appellant and Mr. T.M. Siddique, learned Government counsel appearing for the respondents. 2. There is delay of 75 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation. 3. I.A. No.CAN 2 of 2023 is allowed and the delay in filing the appeal is condoned. In Re: M.A.T. 1048 of 2023 4. This intra-Court appeal by the writ petitioner is directed against the order dated 2nd March, 2023 in W.P.A. 3798 of 2023. The appellant had challenged the order passed by the Deputy Chief Commissioner of Revenue, Howrah Zone, BI- South Bengal dated 22nd November, 2022 imposing penalty on the goods, which were imported by the appellant from Nepal. 5. The learned writ Court had admitted the writ petition on the ground of applicability o....

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