9911796707
TMI Blog2024 (12) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Tribunal - HELD THAT:- Considering the fact that the assessment is high-pitched assessment and the assessment was ex-parte since the petitioner did not appear and also taking note of the fact that though the final assessment order was passed on 27th February, 2018, till date, the same has remained a paper order and the Government has not been able to recover any tax, one more opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate: Mr. Anirban Roy, Ld. G.P. Md. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This writ petition has been filed challenging an order passed by the West Bengal Taxation Tribunal dated 12th August, 2024, by which an application filed by the writ petitioner for condonation of delay of 655 days in filing appeal before the Tribunal was dismissed. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner has not deposited 15% of the disputed tax, as required under Section 84 (1) of the West Bengal Value Added Tax Act, 2003 read with Rule 138 (2) (b) (ia) of the West Bengal Value Added Tax Rules, 2005. 5. Mr. Dugar, learned advocate appearing for the petitioner would submit that the petitioner is not required to make the pre-deposit of 15% of the disputed tax, since the notice along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir appeal before the Senior Joint Commissioner, Commercial Taxes, Bally Circle provided the petitioner complies with the pre-deposit condition by paying 15% of the disputed tax. 7. For the above reasons, the writ petition is allowed and the orders impugned are set aside including the order passed by the Senior Joint Commissioner, Bally Charge dated 6th July, 2018 subject to the condition that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
