Khadim India Limited vs Assistant Commissioner
2023 Latest Caselaw 1579 Cal

02.03.2023.
   p.b.
 Sl. No.25.

                    WPA 3798 of 2023


              Khadim India Limited
                           Vs.
              Assistant Commissioner,State Tax,
              Bureau of Investigation, South Bengal,
              Howrah Zone & Ors.



              Mr. Anil Kumar Dugar,
              Mr. R. Chatterjee,
              Mr. Rounak Majumdar.
                                 ........for the petitioner.
              Mr. A. Ray,
              Mr. T. M. Siddiqui,
              Mr. N. Chatterjee,
              Mr. V. Kothari.
                                 ........for the State.


                    Heard learned advocates appearing for the parties.

                    By this writ petition, petitioner has challenged the

              impugned adjudication order passed by the respondent

WBGST authority concerned on the ground that the

aforesaid impugned order is not a speaking order in the

sense that petitioner's contention raised in its objection

particularly one judgment of the Hon'ble Supreme Court

and of the Hon'ble Division Bench of this Court has not at

all been considered and not properly discussed as to why

those documents are not applicable to the case of the

petitioner.

Mr. Siddiqui, learned Additional Government Pleader

representing the State respondent opposes this writ

petition on the ground of maintainability of the same in

view of the availability of alternative remedy by way of

statutory appeal. As an exception in this case that the tax

amount has already been paid and points of law with

regard to applicability of the decision of the Hon'ble

Supreme Court and the Hon'ble Division Bench are

involved, this writ petition is admitted, but, I find that

there is no scope of passing any interim order in the

matter.

Let the respondents file affidavit in opposition within

four weeks; petitioner to file reply thereto, if any, within

two weeks thereafter.

The matter shall appear in the monthly list of June,

2023.

Point of maintainability of the writ petition raised by

Mr. Siddiqui is kept open.

(Md. Nizamuddin, J.)