M/S Spaceage Multiproducts Private Limited v. Deputy Commissioner Of Sales Tax Bowrbazar Charge And Others

11 08.01.2021 Sc W.P.A. 10631 OF 2020 ---------------------- (Through Video Conference) , M/S. Spaceage Multiproducts Private Limited Vs.

Deputy Commissioner of Sales Tax & Ors.

,, Mr. Saurabh Sankar Sengupta ... For the Petitioner Mr. Abhratosh Majumdar Mr. Taley M. Siddiqui Mr. D. Ghosh.

.. For the Respondents/ State.

This is an application under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by an order dated September 25, 2020 passed by the Deputy Commissioner, Commercial Taxes, Bowbazar Charge.

From a bare perusal of the order it is clear that the order is appealable under Section 84 of the VAT Act. In light of the same, I am not inclined to intervene in this matter.

The petitioner is at liberty to file an appeal before the appellate authority and make an application for condonation of delay, if any.

The appellate authority is directed to condone such delay and hear the matter on merits.

The writ petition is disposed of. There shall be no order as to costs.

Since no affidavit-in-opposition is called for, the allegations made in the writ petition are deemed not to have been admitted.

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

(Shekhar B. Saraf, J.)