Lohia Jute Press Private Limited vs State Of West Bengal & Ors
2022 Latest Caselaw 2554 Cal

5.5.2022
    ks                       WPA 7253 of 2022
  sl. 23
                   Lohia Jute Press Private Limited
                                Vs
                     State of West Bengal & Ors.

           Mr. Sweta Mukherjee
                         ... For the Petitioner.
           Mr. A. Roy, Ld. GP
           Mr. S. Mukherjee,
           Mr. Debasish Ghosh
                         ... For the State.


             Heard learned Advocates appearing for the parties.

             In this writ petition, petitioner has challenged the

           impugned modified order dated 31st March, 2022 along

           with the demand and the impugned Garnishee notice

           dated 9th March, 2022 on the ground that the same is

           bad in law and is in total non-application of mind

           since the basis of the impugned modified adjudication

           order and demand in question and the impugned

           Garnishee notice were passed/issued without taking

           into consideration the benefit given to the petitioner in

           the order of the Revisional Authority by its judgment

           dated 3rd February, 2017(as appears at page 27 of the

           writ petition).

              Mr. Mukherjee, learned Advocate appearing for the

           respondents/State Tax authority in his fairness admits

that the impugned adjudication order dated 31st

March, 2022 along with demand is bad and erroneous

and in total non-application of mind and Mr.

Mukherjee on the basis of instructions submits that

due to inadvertence on the part of the respondent

authorities concerned, the impugned Garnishee notice

has been issued.

Considering the submission of the parties, this writ

petition, being WPA 7253 of 2022 is disposed of by

quashing the impugned notice dated 9th March, 2022

and the impugned adjudication order along with

demand dated 31st March, 2022 with liberty to the

respondent officer concerned to raise a fresh demand

after taking into consideration the aforesaid judgment

of the Revisional Authority dated 3rd February, 2017.

This writ petition has been entertained in spite of

availability of alternative remedy by way of appeal

before the Tribunal, since it is not available at present.

( Md. Nizamuddin, J. )