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RAMPRASAD GANGAPRASAD AND OTHERS vs. ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Siddhartha Sankar
Sumit Ghosh
Res. Counsel
T. M. Siddique
Nilotpal Chatterjee
V. Kothari

Petitioner / Applicant

RAMPRASAD GANGAPRASAD AND OTHERS
Respondent ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 27, 2022
Order No.

M.A.T. 1191 of 2022 With I.A. No.CAN 1 of 2022

Citation

2022(9) TAXREPLY 6408
Original Order
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ORDER

1. This intra Court appeal at the instance of the writ petitioners is directed against the order dated 4th July, 2022 in W.P.A. No.11344 of 2022. This is the second round of litigation. Earlier the appellants had approached this Court and filed a writ petition challenging a show cause notice contending that the authority does not have jurisdiction to issue the show cause notice and consequently, the demand, which was raised on the appellants dated 23rd February, 2021 was illegal. The writ petition being W.P.A. No.20136 of 2021 was dismissed by order dated 21st December, 2021 against which an intra-Court appeal being MAT 96 of 2022 was filed, which was disposed of by an order dated 22nd February, 2022. The operative portion of the same reads as follows:- “We find that in the reply given by the appellants dated 1.10.2021 the contentions have not been framed properly and legally. We are of the considered view that the appellants are entitled to one more opportunity to place t....

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