Jl Enterprises v. Additional Commissioner State Tax Appeal And ORS

Ct. No. 01 MAT 355 of 2024 with IA No. CAN 1 of 2024 JL Enterprises Vs.

AN RP 27.02.2024 Additional Commissioner Tax Appeal & Ors.

Mr. Vinay Kr. Shraff Miss. Priya Sarah Paul Mr. Dev Kr. Agarwal ... for the appellant Mr. Anirban Ray, ld. G.P.

Mr. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal ... for the State respondents

1. We have heard learned counsel for the respective parties elaborately.

2. This intra-Court appeal filed by the writ petitioner is directed against the order dated 08.02.2024 by which the learned writ court held that there is no scope for passing the interim order. As rightly observed by the learned Single Judge, since the issue involved in the matter is whether the appellant is entitled for refund of the ITC on export of goods and services, which claimed to be rejected. Therefore, the question of granting of interim order does not arise. However, considering the fact that the learned writ court has directed affidavit-in-opposition to be filed within two weeks which has not been complied with till date.

3. We direct the appropriate respondents to file their affidavit-in-opposition not later than 15.03.2024. reply thereto, if any, be filed within 28.03.2024. the writ petition is directed to be listed before the appropriate Bench

in the week commencing from 01.04.2024.

4. In the result, the appeal stands dismissed. Consequently, the connected application also stands dismissed.

(T. S. Sivagnanam) Chief Justice (Hiranmay Bhattacharyya, J.)