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USHA GUPTA vs. THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Jitesh Sah
Res. Counsel
T. M. Siddiqui
D. Ghosh
D. Sahu

Petitioner / Applicant

USHA GUPTA
Respondent THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 30, 2023
Order No.

MAT 477 of 2023 with I.A. NO. CAN 1 of 2023

Citation

2023(3) TAXREPLY 7444
Original Order
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ORDER

JUDGMENT T.S.SIVAGNANAM, J. 1. This intra-Court appeal is directed against the order dated 1st March, 2023 passed in WPA 3512 of 2023 by which the learned Single Bench was declined to grant any interim order. The appellant, being aggrieved by this order, has preferred this appeal. 2. The learned advocates for the parties pray that the writ petition can be taken up for consideration along with the appeal. Accordingly, the writ petition as well as the appeal is taken up for hearing to be decided. 3. We have heard the learned advocates for the parties at length. Though elaborate submissions were made by Mr. Kanodia, learned counsel appearing for the appellant and Mr. Siddiqui, learned counsel appearing for the respondent, we need not labour much to elaborate on all factual issues. The case arose out of a detention of two consignments, which have been transported by the appellant for being exported to Bhutan. The detention of the goods was on the ground that the quantity....

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