M/S Shree Udyog And ANR v. Assistant Commissioner Of State Tax, Bureau Of Investigation South Bengal Head Quarters And ORS

Form No. J.(2) Item No.9

IN THE HIGH COURT OF JUDICATURE AT CALCUTTA

CIVIL APPELLATE JURISDICTION APPELLATE SIDE HEARD ON: 02.07.2024 DELIVERED ON: 02.07.2024

CORAM:

THE HON'BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA M.A.T. 1109 of 2024 M/s. Shree Udyog & Ors.

Versus

Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal Head Quarters & Ors.

Appearance:- Mr. Sandip Choraria Mr. Nilendu Chakraborty .... For the Appellants Mr. Anirban Ray, Ld. G.P.

Md. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal .....For the State

JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)

1. The appellants are aggrieved by the order dated 1st April, 2024 in W.P.A. 7018 of 2024, by which the learned Single Bench declined to grant any interim order.

2. Admittedly, the challenge is to the constitutional validity of Section 16(2)(c) of the W.B.G.S.T. and C.G.S.T. Act.

3. Therefore, there is no scope for passing any interim order and the order passed by the learned Single Bench does not call for any interference.

4. Accordingly, appeal stands dismissed.

5. No costs.

6. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree.

(HIRANMAY BHATTACHARYYA, J.) Pallab/Krishnendu AR(Ct.)