9911796707
TMI Blog2023 (5) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... namely that by way of a third party garnishee order, the entire tax demanded from the appellant have been recovered, it is opined that the revenue will not be prejudiced if a fresh opportunity of personal hearing is granted to the appellant to put forth his submissions - submission of the learned advocate appearing for the respondents/State is that the interest of the revenue should be protected. The interest of the revenue has been sufficiently protected inasmuch as the entire tax demanded under the three impugned orders have been fully recovered by way of garnishee proceedings. The writ petitions as well as these appeals are disposed of by directing the appellant to treat the orders under Section 74(9) of the W.B.G.S.T. Act, 2017, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h November, 2022 and 2nd December, 2022 are liable to be set aside. 3. The fact remains that during the pendency of the writ petitions the entire amount, which was demanded in the three orders passed by the respondents, which were impugned in the writ petitions have been fully recovered, if not more than the amount, which was demanded except penalty and interest. 4. The learned counsel appearing for the respondents/State points out that notice was issued fixing the hearing date on 14th March, 2022, but the appellant failed to appear on the said date and also did not appear on the adjourned date, which was fixed on 25th March, 2022. 5. The learned advocate appearing for the appellant on the other hand would submit that in the show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin 15 days from the date of receipt of server copy of this judgement and order. On receipt of the objections/replies, the Deputy Commissioner, State Tax, Bardhaman Charge shall afford an opportunity of personal hearing to the appellant or his authorised representative and pass fresh orders on merits and in accordance in law. The amount, which have already been recovered by way of garnishee proceedings shall abide by the fresh orders to be passed in terms of the above directions. 10. In the light of the fact that the entire tax demanded in the three orders has been recovered, the respondent authorities are directed to de-freeze the bank account of the appellant. 11. There shall be no order as to costs. 12. Urgent Photostat cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
