HC Remands Case for Fresh Decision as 75% Disputed Tax Recovered

Case Details: P G Exim (P.) Ltd. vs. State of West Bengal - [2025] 178 taxmann.com 246 (Calcutta)

Judiciary and Counsel Details

• T.S. Sivagnanam, CJ.
• Chaitali Chatterjee(DAS), J.
• Himangshu Kumar Ray, Subhasis Podder, Ms Shiwani Shaw, Gaurav Chakraborty, Animitra Roy & Piyaj Choudhury for the Appellant
• Amitabrata Roy, Ld. G.P., Nilotpal Chatterjee, Tanoy Chakraborty & Saptak Sanyal for the Respondent

Facts of the Case

The assessee filed a writ petition, seeking to set aside the order of the Joint Commissioner (Appeals), wherein the Joint Commissioner upheld the order of the original authority. The original authority had issued a demand notice to the assessee for payment of tax.

High Court Held

The Calcutta High Court held that the dispute lies in a very narrow campus and the interest of revenue also stands protected. Thus, no useful purpose would be served by keeping the writ petition pending any longer. It will be beneficial to both sides if the matter is remanded to the original authority for a fresh decision on merits and in accordance with the law.