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TMI Blog2025 (2) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice - HELD THAT:- On going through the voluminous document placed, it is found that the matter provides adjudication into facts. It is not simple adjudication but deep and thorough adjudication into facts are required to be done and therefore, it is not one of the exceptional cases, where the appellant/assessee should be permitted to bypass the statutory appellate remedy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the State, assisted by Mr. Tanoy Chakraborty, learned advocate. 2. This intra-Court appeal by the writ petitioner is directed against the order dated February 10, 2025 in W.P.A. 2401 of 2025. In the said writ petition, the appellant/writ petitioner had challenged the adjudication order dated July 19, 2024 on three grounds i.e. i) that the adjudication order was passed without giving an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant 4. Further, it is submitted that one other officer of the very same department viz. the Assistant Commissioner of State Tax has granted a refund to the appellant, which will go to establish that the transactions done by the appellant are genuine. However, it is submitted that the authority does not dispute the fact that the appellant had paid taxes, as demanded by the department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file the statutory appeal within a time-frame and the appeal was directed to be decided on merits. Thus, we find that the reasoning given by the learned Single Bench is perfectly justified and does not call for any interference. 7. Accordingly, the appeal fails and is dismissed. 8. The appellant is directed to file a statutory appeal within a period of 30 days from the date of receipt of server ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed, the department has recovered certain sums of money from the electronic ledger of the appellant and prays that this amount so recovered, may be adjusted as against the pre-deposit, which has to be done by the appellant while filing the statutory appeal. 12. The appellant is at liberty to file an appropriate application in this regard before the appellate authority and appellate authority s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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