Tarun Biswas v. Assistant Commissioner Of State Tax And Others

19.4.2022 ks WPA 5914 of 2022 sl. 21 Tarun Biswas Vs Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal Howrah Zone & Ors. Mr. Sandip Choraria, Mr. Rajkumar Banerjee ... For the Petitioner.

Mr. A. Roy, Ld. GP Mr. S. Mukherjee, Mr. Debasish Ghosh ... For the State.

Mr. Heramba Narayan Dutta ... For the UOI.

Instructions filed by Mr. Ghosh, learned Advocate appearing for the State respondents be kept with the record.

Heard learned Advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned adjudication order on the ground that after issuing pre-cause-notice-notice, no show-cause-notice was issued before passing the impugned adjudication order.

Mr. Ghosh, learned Advocate appearing for the State respondents was asked to take instructions in this regard. Today, Mr. Ghosh submits that this allegation of the petitioner is not correct and petitioner has made an incorrect statement before this court and has not come up with clean hands. On this ground alone, this writ petition, being WPA 5914 of 2022 is dismissed.

However, dismissal of this writ petition will not prevent the petitioner for availing any alternative remedy, which is available under the law.

( Md. Nizamuddin, J. )