Raj Kumar Mondal v. Assistant Commissioner Of State Tax Monoharkatra And N.S.Rd Charge And ORS

30-03-2022 Item No.40 Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.5509 of 2022 Raj Kumar Mondal -vsAssistant Commissioner of State Tax, Monoharkatra and N.S. Road Charge & Ors.

Mr. Anil Kumar Dugar Mr. Rajarshi Chatterjee Mr. Rituraj Chatterjee ...for the petitioner Mr. A. Ray Mr. S. Mukherjee Mr. N. Chatterjee ...for the State Mr. Partha Chakraborty ...for the Union of India Heard learned advocates appearing for the respective parties.

The petitioner in this writ petition is aggrieved by the action of the respondent authority concerned blocking his electronic credit ledger on the alleged ground of nonexistence of the petitioner at the declared place of business.

It is submitted on behalf of the petitioner that for redressal of his grievance he has made a representation before the authority concerned by a letter dated March 11, 2022 being Annexure P4 to the writ petition requesting it to unblock the electronic credit ledger in question and also asking to consider and dispose of the aforesaid representation dated March 11, 2022.

Considering the submission of the parties, WPA No.5509 of 2022 stands disposed of by directing the

Assistant Commissioner of State Tax, Monoharkatra and N.S. Road Charge, the first respondent herein, to consider and dispose of the petitioner's representation dated March 11, 2022 in accordance with law and by passing a reasoned and speaking order, within two weeks from the date of communication of this order; and on consideration of the representation and hearing the case of the petitioner, if the respondent authority finds that the petitioner exists at the premises and carries on the business in question, in that event it would pass an appropriate order for unblocking the electronic credit ledger in question subject to compliance of all other formalities to be complied by the petitioner. [Md. Nizamuddin, J]