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RAVI TAPARIA vs. THE UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
BIVAS PATTANAYAK
Pet. Counsel
Himangshu Kumar Ray
Piyas Chowdhury
Subhasis Podder
Res. Counsel
T. M. Siddiqui
T. Chakraborty
S. Sanyal

Petitioner / Applicant

RAVI TAPARIA

Respondent THE UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 24, 2024
Order No.

M. A. T. 1850 of 2024 With IA No. CAN 1 of 2024

Citation

2024(9) TAXREPLY 12078

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ORDER

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 4th September, 2024 in W.P.A. No.17838 of 2024. By the said order, the learned writ court relegated the appellant to avail the alternate remedy of preferring an appeal before the appellate authority. However, the appellant is aggrieved by the direction to pay a sum of Rs. 5,00,000/- as cost to the respondent authorities. 2. In our view, the order directing the appellant to approach the appellate authority does not call for interference. However, we are of the view that instead of directing payment of cost to the respondent of Rs. 5,00,000/-, the appellant shall deposit the said amount before the adjudicating authority and the said deposit shall be treated as the requisite pre-deposit for entertaining the appeal by the appellate authority. 3. The appeal shall be presented within a period of six weeks from the dat....

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