Tapan Kumar Ghosh And Anr vs The State Of West Bengal & Anr
2022 Latest Caselaw 7537 Cal

Form J(1)        IN THE HIGH COURT AT CALCUTTA
                    Criminal Revisional Jurisdiction
                              Appellate Side


Present :
The Hon'ble Justice Bibek Chaudhuri


                              CRR 2445 of 2022

                     Tapan Kumar Ghosh and Anr.
                               Vs.
                    The State of West Bengal & Anr.



            Mr. Pratip Mukherjee
            Mr. Sudip Basu
            Mr. Omar Faruk Gazi
                        ...for the petitioners




Item No. 28.


Heard & Judgment on:          14.11.2022


Bibek Chaudhuri, J.

Learned advocate for the petitioners taking me to page

No.58 and 59 of the documents annexed with the instant

application, submits that the obligation of payment of value

added tax by the petitioners were settled by the competent

Board by passing an order dated 5th August, 2019 which was

subsequently communicated by the Deputy Registrar, West

Bengal Commercial Taxes Appellate and Revisional Board vide

letter dated 29th December, 2021.

It is contended by the learned advocate for the petitioners

that when the issue of non-payment of value added tax is

settled, charge sheet against the petitioners for committing

offence under Sections 93(1)(e)/94(4)(c)/93(6)/93(7) of the

West Bengal Value Added Tax Act, 2003 and other provisions of

the General Code is not applicable.

The petitioner is at liberty to raise the above issue before

the trial Court at the time of consideration of charge. In my

view, the instant revision is premature at this stage.

Therefore, the instant revision is dismissed at this stage.

However, the petitioners shall not be precluded from filing

appropriate application praying for same relief before this Court

at a later stage, if advised by their learned counsel.

(Bibek Chaudhuri, J.)