Calcutta High Court (Appellete Side)
Ruchi Soya Industries Ltd vs Senior Joint Commissioner on 23 September, 2016
Author: Dipankar Datta
Bench: Dipankar Datta
23.09.2016 AJ.23.
W.P. 22333(W) of 2016 Ruchi Soya Industries Ltd.
-Vs-
Senior Joint Commissioner, Commercial Taxes, Large Tax Payers Unit & Ors.
Mr. Sumit Chakraborty, Ms. Payel Verma.
.......for the petitioner.
Mr. Abhratosh Majumdar, Ld. G.P., Mr. Prithu Dudhoria, Mr. Soumitra Mukherjee.
.......for the State.
Affidavit-of-service filed in Court today shall be retained with the record. A notice dated 4th August, 2016 issued by the Senior Joint Commissioner seeking to initiate proceedings for imposition of penalty under sub-section (1) of section 96 of the West Bengal Value Added Tax Act, 2003 is under challenge in this writ petition.
Having heard Mr. Chakrborty, learned advocate for the petitioner and Mr. Majumdar, learned Government Pleader representing the State and considering the fact that an appeal before the taxation tribunal against the original assessment order dated 21st June, 2016 is pending, this writ petition stands disposed of with the observation that proceedings in pursuance of the impugned notice may continue and final order may also be passed upon affording adequate opportunity of hearing to the petitioner, but effect of such final order shall not be given till the disposal of the appeal that is pending before the tribunal, referred to above.
Depending on the result of the appeal before the tribunal, further action may be taken in accordance with law.
Urgent photostat certified copy of this order, if applied for, be supplied expeditiously after complying with all necessary legal formalities.
( Dipankar Datta, J. )