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Calcutta High CourtWPA/1092/2024dismissed

Hahnemanns Jac Olivol Group Of Products Private Limited And ANR v. The Deputy Commissioner Of State Tax, Dureau Of Investigation, South Bengal Hq And ORS

2024-02-01Hon'Ble Justice Md. Nizamuddin2 pages

WPA 1092 OF 2024 01.02.2024 Sl no. 10 Hahnemann's Jac Olivol Group of Products Private Limited & Anr.

Ct no. 2 - Vs - P.M.

The Deputy Commissioner of State Tax, Bureau of Investigation, South Bengal HQ & Ors.

Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah ... for the petitioners Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal ... for the State Heard learned advocates appearing for the parties.

By this writ petition petitioners have challenged the impugned adjudication order passed by the WBGST authority concerned on 28th December, 2023 pursuant to the earlier order of this Court passed by the Division Bench, dated 29th September, 2023, in MAT No. 1426 of 2023 by which the authority concerned was directed to pass the adjudication order by adjudicating the issue of jurisdiction also as raised by the petitioner. Now, the impugned order has been passed adjudicating the issue of jurisdiction also raised by the petitioners.

In such circumstances, since the impugned adjudication order is an appellable order under the statute, on the ground of availability of alternative remedy I am not inclined to entertain this writ petition being WPA 1092 of 2024 and accordingly the same is dismissed.

(Md. Nizamuddin, J.)