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2024 (5) TMI 316 - CALCUTTA HIGH COURTValidity of assessment order - Utilization of Input Tax Credit - dismissed on the ground that it is an appealable order - Applicability of section 5 of the Limitation Act, 1963 - impugned assessment order in the writ petition was stayed subject to the condition that the appellant/assessee deposits 10% of the disputed tax within a time frame - HELD THAT:- The stand taken by the Department of Commercial Taxes, Government of West Bengal, the amount of Rs. 63,71,353/- has been transferred to the Government of West Bengal - the assessment order, which was the subject-matter of challenge in the writ petition can no longer survive. The appeal is allowed, the order passed in the writ petition is set aside and the writ petition is allowed and the impugned assessment order dated 21st August, 2023 is set aside - the respondent/department is directed to refund the 10% pre-deposit made by the appellant pursuant to the interim order granted by this Court within eight weeks from the date of receipt of server copy of this order.
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