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SUROJIT DAS vs. ASSISTANT COMMISSIONER OF STATE TAX
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Rita Mukherjee
Ghanshyam Jha
Res. Counsel
T. M. Siddique,
Debasish Ghosh

Petitioner / Applicant

SUROJIT DAS
Respondent ASSISTANT COMMISSIONER OF STATE TAX
Court Calcutta High Court
State

West Bengal

Date Jan 20, 2023
Order No.

M.A.T. No.36 of 2023 with I.A. No.CAN 1 of 2023

Citation

2023(1) TAXREPLY 6907
Original Order
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ORDER

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal is directed against the order dated 21st December, 2022 passed by the learned Single Bench in W.P.A. No.28031 of 2022 and the subsequent order dated 3rd January, 2023 by which the affidavit-in-opposition had been directed to be filed by the respondents / department. The goods in question have been intercepted and they have been seized and an order to the said effect has been passed by the Assistant Commissioner, Bureau of Investigation, South Bengal, Durgapur zone, who has passed an order dated 18th November, 2022 demanding penalty of Rs.30,22,600/-. The Deputy Commissioner of State Tax, Bureau of Investigation, South Bengal, Durgapur zone has to the conclusion that there is no document evidence produced by the appellant to explain the discrepancies, which have been pointed out as they had only produced a letter dated 6th December, 2022 of the appellant addressed to the Inspector....

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