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THE PRINCIPLE COMMISSIONER AND OTHERS vs. JOINT COMMISSIONER (APPEAL) AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Bhaskar Prosad Banerjee
Tapan Bhanja
Res. Counsel
Abhrotosh Majumdar
Rahul Dhanuka
Harsh Choudhury

Petitioner / Applicant

THE PRINCIPLE COMMISSIONER AND OTHERS

Respondent JOINT COMMISSIONER (APPEAL) AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 10, 2022
Order No.

W.P.A No. 17567 of 2021 With WPA No. 12676 of 2021

Citation

2022(6) TAXREPLY 5915

Original Order
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ORDER

Heard learned counsel appearing for the parties. Both these Writ Petitions being WPA No. 17567 of 2021 filed by the CGST authorities and WPA No. 12676 of 2021 filed by the assessee company arise out of the same impugned order dated 5th February, 2021 with corrigendum orders dated 17th February, 2021 and 29th July, 2021, passed by the Appellate authority being Joint Commissioner of Income, CGST & CX, Appeal-I, Kolkata, in Appeal No. 12/CGST/Kol-North/2021 filed by the assessee company against the order dated 10th July, 2019, passed by Assistant Commissioner of CGST & CX, Khardah Division, Kolkata-North. Since the issues involved in both the Writ Petitions are related and relief asked for in both the Writ Petitions are inter-dependent on the final outcome of both the Writ Petitions, the same are heard and disposed of by this common judgment. Assessee company has filed the instant Writ Petition being WPA No. 12676 of 2021, being aggrieved by inaction and refusal on ....

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