Joint Comissioner Commercial Taxes Corporate Division v. M/S Hindustan Construction Company Limited

ss/jks 05.02.2024 WPTT 8 of 2016 Joint Commissioner, Commercial Taxes, Corporation Division, West Bengal & Ors.

Vs.

M/s. Hindustan Construction Company Limited Md. T.M. Siddiqui, AGP Mr. T. Chakraborty Mr. Saptak Sanyal ... for the petitioners Mr. Rahul Dhanuka Mr. Akash Sarkar ... for the respondent Heard Mr. Md. T.M. Siddiqui, learned Additional Government Pleader for the petitioners and Mr. Rahul Dhanuka, learned counsel for the respondent/assessee. This appeal has been filed praying to set aside the interim orders dated 16.12.2015 and 23.12.2015 whereby garnishee proceeding initiated against the debtor has been stayed till the next date of hearing. It is admitted by learned counsel for the parties that appeal No.RN-1378 of 2015 filed by the respondent, is pending before the West Bengal Taxation Tribunal, Bidhannagar, Kolkata. It has been admitted by the learned counsel for the parties that the aforesaid tribunal is functional.

Learned counsel for the parties have stated before us that after passing of the impugned orders dated 16.12.2015 and 23.12.2015, the appeal has been admitted by the tribunal by order dated 20th September, 2017 and it is appearing on the Board.

particularly when the appeal is pending before the tribunal and the petitioners may apply for vacation of the interim order, in the event appeal is not likely to be decided in near future.

In view of the aforesaid and without expressing any opinion on the merits of the petition, the writ petition is dismissed leaving it open for the parties to request to the tribunal concerned for expeditious hearing of the appeal. (Surya Prakash Kesarwani, J.) (Rajarshi Bharadwaj, J.)