Indmoda Exports Private Limited vs Sales Tax Officer
2022 Latest Caselaw 8584 Cal

Form No. J.(2)
Item No. 06
            IN THE HIGH COURT OF JUDICATURE AT CALCUTTA
                     CIVIL APPELLATE JURISDICTION
                            APPELLATE SIDE

                           HEARD ON : 21.12.2022

                         DELIVERED ON : 21.12.2022

                                   CORAM:

             THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
                               AND
         THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYA

                          M.A.T. No. 1936 of 2022
                                   With
                           IA No.CAN 1 of 2022

                 INDMODA EXPORTS PRIVATE LIMITED
                                     Vs.
                Sales Tax Officer, Ultadanga Charge & Ors.

Appearance:-

Mr. Boudhayan Bhattacharyya
Ms. Sreetapa Sinha
Ms. Stuti Bansal
Ms. Taniya Roy         ..................for the appellant

Mr. T.M. Siddique
Mr. Debasis Ghosh
Mr. Debraj Sahu              ............ for the State



                                 JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, J.)

1. This intra-Court appeal filed by the writ petitioner is directed against the

order dated 28th November, 2022 passed in W.P.A. No. 22953 of 2022 by which

the writ petition was disposed of on the ground that the appellant had the benefit

of an order of interim stay passed by the West Bengal Taxation Tribunal dated 5 th

January, 2015 in case no. R.N. No. 2559 of 2014. The said proceedings were

initiated before the learned tribunal questioning a demand raised on the

appellant in respect of the period 2009-2010. The specific case of the appellant

was that that it has not been served with any assessment order for the said

period, consequently, the demand could not have been raised.

2. The State representative appearing for the department on instruction

admitted that the copy of the assessment order could not be served on the

appellant. Accordingly, the tribunal granted an order of interim stay till the next

hearing date. Unfortunately, the next hearing date did not occur and as of now

the tribunal is not functioning for want of quorum.

3. In the given facts and circumstances, this Court is of the view that no

useful purpose would be served in keeping the proceedings before the tribunal

pending and appropriate direction can be issued to the department so that the

law can take its course.

4. For the above reasons the appeal is allowed and the order passed in the

writ petition is set aside and consequently, the demand/intimation dated 17 th

October, 2014 issued under the provisions of the WBVAT Act, 2003 is set aside

with a direction to the respondent authorities to initiate fresh action against the

appellant, if need arises to do so. Connected application also stands disposed of.

5. In the light of the above order, the proceedings before the learned tribunal

in case no. R.N. No. 2559 of 2014 also stands disposed of.

6. There shall be no order as to costs.

7. Urgent photostat certified copy of this order, if applied for, be furnished to

the parties expeditiously upon compliance of all legal formalities.

                                                     (T.S. SIVAGNANAM, J.)



 I agree,                                      (HIRANMAY BHATTACHARYYA, J.)



 RAJA/Pallab, AR(Ct.)