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SANTOSH KUMAR GUPTA vs. THE ASSISTANT COMMISSIONER OF REVENUE, HOWRAH ZONE AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S.SIVAGNANAM
BIVAS PATTANAYAK
Pet. Counsel
Rita Mukherjee
Abhijat Das
Res. Counsel
Anirban Ray
T.m.siddiqui
D.ghosh

Petitioner / Applicant

SANTOSH KUMAR GUPTA

Respondent THE ASSISTANT COMMISSIONER OF REVENUE, HOWRAH ZONE AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 5, 2022
Order No.

M.A.T. 651 of 2022 with IA no. CAN 1 of 2022

Citation

2022(7) TAXREPLY 6059
Original Order
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ORDER

This intra Court appeal by the appellant is directed against the order dated 14.03.2022 in W.P.A. 3320 of 2022. Learned advocate appearing for the appellant sought leave of this Court to delete ground XIV in pages 6 and 7 of the Memorandum of Appeal. Leave is granted. Accordingly, ground XIV stands struck of from the Memorandum of Appeal. The appellant filed the writ petition challenging the show cause notice dated December 21, 2021 and the consequential order of adjudication dated January 27, 2022. The ground of challenge is that the show cause notice was only an extract of the show cause notice uploaded in the website and the same was the case with regard to the adjudication order. The appellant further contended that there has been serious violation of principles of natural justice inasmuch as the appellant was not granted adequate opportunity of putting forth their submissions as the full text of the show cause notice was not given. When the writ petition was hea....

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