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Calcutta High CourtWPA/1402/2023dismissed

Anita Bagdi v. Assistant Commissioner And ORS.

2023-02-01Hon'Ble Justice Md. Nizamuddin2 pages

WPA 1402 OF 2023 01.02.2023 Sl no. 16 Anita Bagdi.

Ct no. 2 - Vs - P.M.

Assistant Commissioner, State Tax, Durgapur Charge & Ors.

Mr. Debanuj Basu Thakur ... for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader Mr. S. Mukherjee, Mr. D. Ghosh, Mr. D. Sahu ... for the State.

Heard learned advocates appearing for the parties.

By this writ petition petitioner has challenged the impugned order of adjudication dated 14th July, 2022 passed by the authority concerned under the WBGST Act which is an appellable order under the statute and the petitioner could not make out any case before this court for not availing the alternative remedy by way of statutory appeal.

Accordingly this writ petition being WPA 1402 of 2023 is dismissed on the ground of availability of alternative remedy.

However, dismissal of this writ petition will not be a bar for the petitioner to file appeal against the impugned order before the appellate authority, within two weeks from date subject to compliance of all other statutory formalities.

(Md. Nizamuddin, J.)