S. K. Rafik vs Assistant Commissioner Of State ...
2022 Latest Caselaw 7012 Cal

Item no. 21


              IN THE HIGH COURT AT CALCUTTA
                       CIVIL APPELLATE JURISDICTION
                              APPELLATE SIDE

Present:
The Hon'ble Justice T.S. Sivagnanam
              And
The Hon'ble Justice Supratim Bhattacharya


                             MAT 1551 of 2022
                                   with
                           IA No. CAN 1 of 2022
IA No. CAN 2 of 2022

                                S. K. Rafik
                                    vs.
              Assistant Commissioner of State Tax Bureau of
                Investigation (South Bengal) & Ors.


Appearance:
For the Appellant      :   Mr. Anil Dugar
(State)                    Mr. Rajarshi Chatterjee
                           Mr. Rituraj Chakraborty
                           Mr. Gobinda Dey

For the respondent     : Mr. A. Ray, ld. G.P.

(State)                  Md. T. M. Siddiqui, ld. A.G.P.
                         Mr. D. Ghosh
                         Mr. N. Chatterjee
                         Mr. V. Kothari

Heard on               : 27.09.2022


Judgment on            : 27.09.2022


T.S. Sivagnanam J.:

This intra-Court appeal is directed against the order dated 02.09.2022

passed in WPA 19256 of 2022. In the said writ petitioner the appellant sought

for unblocking of their electronic credit ledger which was blocked by the

respondent. There was also a prayer to consider the application made by the

appellant to withdraw blocking of the electronic credit ledger. The learned

Single Judge by the impugned order has directed that the said representation

dated 17th August, 2022 to be disposed of within a period of two weeks from

the date of communication of the order. Aggrieved by the said order the

appellant is before us.

After we have elaborately heard the learned advocates for the parties,

we are of the view that the learned Single Judge was fully right in directing the

representation made by the appellant to unblock the electronic credit ledger to

be decided on merit. Before an order is passed, the Court cannot interdict the

proceedings initiated by the authorities concerned. Therefore, we are of the

view that there is no interference required against the order passed in the writ

petition. However, we propose to fix a time frame within which the authorities

should consider the representation.

Accordingly, the appeal stands disposed of while affirming the

direction issued by the learned Single Judge directing the appropriate

authority to consider the representation of the appellant dated 17 th August,

2022 but not later than 18th October, 2022.

Consequently, the connected application stands disposed of. No

costs.

(T. S. Sivagnanam, J.)

(Supratim Bhattacharya, J.)

Raja Pal/Amitava (AR. CT.)