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2022 (3) TMI 923

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..... judicata - HELD THAT:- This Court sitting in the writ jurisdiction cannot decide which are the documents seized from the petitioner are to be relied or not to be relied or are required for consideration or not in course of investigation by any investigating authority and it is the discretion of the respondent concerned authority and they will have to take the decision which are the documents rel .....

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..... For the Respondents : Mr. B.P. Banerjee, Mr. Tapan Bhanja. ORDER In compliance of my order dated 1st March, 2022, Mr. Vagish Kumar Singh, Joint Commissioner, Howrah CGST is present in Court and tenders his unconditional apology for the act of incorrectly recording the name of the Judge of this Court in his order and further submits that he has already issued a corrigendum. His apology .....

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..... ther this Court granted liberty to the respondent concerned to proceed with the proceeding in question in case petitioner did not give any reply to the said show cause notice. Thereafter, petitioner filed second writ petition being W.P.A. No.9985 of 2021 which was disposed of by this Court on 17th December, 2021 and on perusal of the same it appears that the scope of the said writ petition was onl .....

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..... here non-relied upon documents and details of those documents will appear from the said order dated 28th January, 2022 and it has been admitted by the petitioner when asked by this Court that those non-relied upon documents have been returned to them as referred in paragraph 4 of the order dated 28th January, 2022. Now, petitioner again being aggrieved by the aforesaid order dated 28th January, 20 .....

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..... tion on the basis of some facts or allegations which were already in existence at the time of filing first and second writ petition, petitioner is not entitled to raise those grievances since it is hit by the principle laid down under Order 2, Rule 2 of the Code of Civil Procedure as well as by the principle of constructive res judicata. In view of discussions made above, I am of the considered .....

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