2024 (6) TMI 82

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..... conditions that the petitioners files returns for the entire period of default, pays requisite amount of tax, interest, fine and penalty. As a sequel thereto, the order passed by the appellate authority under Section 107 of the said Act dated 23rd February, 2024 shall also set aside. The jurisdictional officer is directed to open the portal within a period of four weeks from date for the petitioners to file their returns, pay requisite amount of tax, interest, fine and penalty - Petition disposed off.
RAJA BASU CHOWDHURY, J. For the Petitioners : Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Sah. For the State : Mr. Anirban Ray, Ld. GP, Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. Challenging the order passed und .....

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..... tion of the petitioners registration. Before the appellate authority the petitioners also could not succeed. 6. When the instant writ petition came up for consideration, a coordinate Bench of this Court by an order dated 5th April, 2024 taking note of the peculiar facts of the case was, inter alia, pleased to permit the parties to hold a joint inspection. Since then, a joint inspection was held at the petitioner no. 1's place of business on 22nd April, 2024. The said joint inspection has documented in the form of a report prepared by the State Tax Officer, the relevant portion thereof reads as follows:- "From the above mentioned observation and events during verification, it appeared that the entity is very much existent and carrying out .....

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..... have carried out a joint inspection. A report to that effect has also been prepared by the State Tax Officer on 22nd April, 2024 which has been brought on record by the application being CAN 1 of 2024. As noted above, the said report clearly indicates that the respondents are satisfied as regards not only the existence of the petitioners but the factum of the petitioner no. 1 carrying out business from the declared place of business. 10. Having regard to the aforesaid, and also taking note of the judgment delivered by the Hon'ble Division Bench of this Court in the case of Subhankar Golder v. Assistant Commissioner of State Tax, Serampore Charge, (MAT 639 of 2024) on 9th April, 2024, I propose to and do hereby set aside the order dated 10t .....

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