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ROSHAN SHARMA vs. ASSISTANT COMMISSIONER OF REVENUE, STATE TAX, WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Vinay Kumar Shraff
Priya Sarah Paul
Dev Kumar Agarwal
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

ROSHAN SHARMA

Respondent ASSISTANT COMMISSIONER OF REVENUE, STATE TAX, WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 7, 2024
Order No.

M. A. T. 854 of 2024 With IA No. CAN 1 of 2024

Citation

2024(5) TAXREPLY 9607
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ORDER

JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. We have heard the learned advocates for the parties. 2. With the consent of the learned advocates of either side, the appeal and the writ petition are taken up for disposal and are disposed of by this common judgment and order. 3. The appellant had filed the writ petition challenging an adjudication order passed by the Assistant Commissioner of Revenue, State Tax, West Bengal, Strand Road, Chinabazar and Rajakatra Charge dated 1st February, 2024. By the said order, the proposal in the show-cause notice dated 3rd November, 2023 was affirmed and tax of Rs. 2,82,32,394/- (CGST & SGST) along with interest and penalty was demanded. 4. It is no doubt true that the appellant has an effective alternate remedy by way of an appeal before the statutory appellate authority for which the appellant has to pre-deposit 10% of the disputed tax. However, in the facts and circumstances of the case, we are satisfied that the appellant has not ....

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