9911796707
TMI Blog2023 (11) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... sider the appeal preferred by the petitioner on merits upon affording reasonable opportunity of hearing to all the interested persons including the petitioner and pass a reasoned order within one month from the date of communication of this order, in accordance with law - Petition disposed off. - Suvra Ghosh, J. Mr. Boudhayan Bhattacharyya, Mr. Sougata Banerjee,Mr. Stuti Bansal, Ms. Bodhistya Ghosh. ..For the Petitioner Mr. Ratan Banik, Mr. Bishwaraj Agarwal. .. For the Respondent nos. 5 7 Mr. Subir Kumar Saha, AGP, Mr. Bikramaditya Ghosh. .. For the State ORDER Affidavit of service filed in Court today be taken on record. Heard learned counsels for the parties. The petitioner who is the proprietor of a business under the name and style o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of delay in preferring the appeal. By a notice issued on 7th June, 2023 the Joint Commissioner State Tax (Appeal), Siliguri Circle, Siliguri directed the petitioner to appear before the authority on 13th June, 2023 to show cause as to why the appeal shall not be rejected on the ground of delay in filing the same. The petitioner submitted her reply to the show cause on 26th June, 2023 following which the appeal was dismissed solely on the ground of limitation, by an order passed on 27th June, 2023. The said order is assailed in the writ petition. Learned counsel for the petitioner submits that in view of what has been stated above, the petitioner may be granted an opportunity of hearing before the appellate authority and the appeal be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pening in the High Court with regard to his appeal nor is he to act as a watch dog of the advocate that the latter appears in the matter when it is listed. It is no part of his job. Mr. A.K. Sanghi stated that a practice has grown up in the High Court of Allahabad amongst the lawyers that they remain absent when they do not like a particular Bench. May be we do not know, he is better informed in this matter. Ignorance in this behalf is our bliss. Even if we do not put our seal of imprimatur on the alleged practice by dismissing this matter which may discourage such a tendency, would it not bring justice delivery system into dis-repute. What is the fault of the party who having done everything in his power an expected of him would suffer bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y referred to above, this Court is inclined to hold that the petitioner is entitled to a hearing by the authority on merits before her appeal is disposed of and any liability slapped upon her. The order impugned dated 27th June, 2023 dismissing the appeal on the ground of limitation is therefore, set aside. The concerned authority, being the 3rd respondent herein, is directed to reconsider the appeal preferred by the petitioner on merits upon affording reasonable opportunity of hearing to all the interested persons including the petitioner and pass a reasoned order within one month from the date of communication of this order, in accordance with law. The decision taken by the authority shall be communicated to the petitioner within a week t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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