M/S. Saraf Trexim Ltd v. Deputy Commissioner Of State Tax Bureau Of Investigation (S.B.) And ORS

08.02.2023.

p.b.

Sl. No.7.

WPA 1259 of 2023 M/s. Saraf Trexim Limited Vs.

Deputy Commissioner of State Tax, Bureau of Investigation (South Bengal) & Ors. Mr. Rituraj Chakraborty.

........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. Petitioner has filed this writ petition being aggrieved by the order of imposition of penalty by the respondent concerned under WBGST Act, on the ground of expiry of eway bill. Petitioner submits that he has made a representation dated 15th June, 2022, before the Deputy Commissioner, State Tax, Bureau of Investigation (South Bengal)/respondent no.1, explaining in details his grievance which has not been considered till date. Considering the facts and circumstances of this case and submission of the parties, this writ petition being WPA 1259 of 2023 is disposed of by directing the respondent no.1 to consider and dispose of the aforesaid representation of the petitioner dated 15th June, 2022 by passing a reasoned and speaking order in accordance with

law after giving an opportunity of hearing to the petitioner or his authorized representatives within a period of four weeks from the date of communication of this order. At the time of hearing before the respondent no.1, petitioner will be entitled to take all the points raised in this writ petition. With this observation and direction, this writ petition being WPA 1259 of 2023 is disposed of. (Md. Nizamuddin, J.)