Basanta Kumar Shaw, Proprietor Of N.M.D Engineering v. The Assistant Commissioner Of Revenue, Commercial Taxes And State Tax, Tamluk Charge And ORS.

09.04.2024 Ct. No.02 pg/RUP.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 8601 of 2024 Basanta Kumar Shaw Vs.

The Assistant Commissioner of Revenue, Commercial Taxes and State Tax, Tamluk Charge & Ors.

Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Pitesh Sah ... For the petitioner Mr. Anirban Ray Mr. Md. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal ... For the State Heard learned advocates appearing for the parties.

The petitioner has filed this writ petition being aggrieved by the action of the respondent WBGST Authority concerned raising two demands for the same financial period, one is dated 4th August, 2023 and the second one is dated 5th October, 2023.

Learned advocate appearing for the respondent WBGST Authority could not justify the issuance of two demands in respect of the same financial year and the defence of the State respondent is that it has occurred due to technical snag in the system.

Considering the facts and circumstances of the case, this writ petition, being WPA 8601 of 2024, is

disposed of by treating the second demand dated 5th October, 2023, being Annexure "P-5" to the writ petition, as withdrawn.

Urgent photostat certified copy of this order, if applied for, be given to the parties, upon compliance of necessary formalities.

(Md. Nizamuddin, J.)