Calcutta High Court (Appellete Side)
Sudipta Mahanta vs The Joint Commissioner on 14 June, 2022
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
14.6.2022
ks WPA 8442 of 2022
sl. 8
Sudipta Mahanta
Vs
The Joint Commissioner, Commercial Taxes, Raiganj
Charge & Ors.
Mr. Himangshu Kumar Ray
... For the Petitioner.
Mr. A. Ray, Ld. GP.,
Mr. T.M. Siddiqui,
Mr. D. Ghosh
... For the State.
Heard learned Advocates appearing for the parties.
In this writ petition, petitioner has challenged the
impugned undated demand notice being Annexure P-3
to the writ petition under the West Bengal Value
Added Tax Rules, 2005 relating to the period from 19th
September, 2007 to 31st March, 2008, on the ground
that the aforesaid impugned undated and unsigned
demand notice has been raised without service of any
adjudication order, if at all the same has been passed.
Mr. Siddiqui, learned Additional Government
Pleader is not in a position to justify the raising of
such demand notice and could not produce any
document.
Considering the facts and circumstances of the
case I am of the view that issues involved in this writ
writ petition cannot be adjudicated without calling for
affidavits.
2
Respondents are directed to file affidavit-in-
opposition within four weeks. Petitioner to file reply thereto, if any, within two weeks thereafter. List this matter for final hearing after seven weeks. At the time of hearing, parties should be ready with the short written notes of arguments. Considering the facts and circumstances of the case, I am of the view that the petitioner has been able to make out a prima facie case for interim order and accordingly respondents shall maintain status quo with regard to the demand in question being Annexure P-3 to the writ petition for a period of 12 weeks from date or until further order whichever is earlier.
( Md. Nizamuddin, J. )