Bengal Pipe Industries v. Assistant Commissioner, Central Tax And Others

22.11.2021 ks WPA 5330 of 2021 sl. 32 Bengal Pipe Industries Vs Assistant Commissioner, Central Tax, Bally-II Division, CGST & C.Ex., Howrah Commissionerate & Ors.

Mr. Sandip Choraria, Mr. Rituraj Chakraborty ... For the Petitioner.

Mr. Kaushik Dey, Ms. Ekta Sinha ... For the Respondents.

Heard learned Advocates appearing for the parties. In this writ petition, the petitioner has raised a grievance against the respondent concerned in not considering its prayer for release of the seized records or documents in question in spite of its representation dated 8th September, 2020 as appears at page 98 of the writ petition.

Considering the submission of the parties, this writ petition, being WPA 5330 of 2021 is disposed of by directing the Assistant Commissioner, Central Tax, Bally-II Division/respondent No.1 to consider and dispose of the aforesaid representation in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorised representative. While considering the aforesaid representation, if the respondent No.1 finds that the documents which are not required for the department or for the respondent

concerned in any proceedings, it shall release the same immediately.

Such representation has to be considered and disposed within four weeks from the date of communication of this order.

( Md. Nizamuddin, J. )