Earthmark Traders Vs Joint Commissioner, State Tax
Date: May 11, 2023
Subject Matter
Appellate authority cannot travel beyond the allegations in the show cause notice
Summary
The case is about an intra-Court appeal against an order that declined to grant interim relief in a writ petition. The writ petition sought to quash an order rejecting a claim for refund of un-utilized input tax credit. The appellant's business p…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Heard learned counsel for both the parties elaborately. 2. This intra-Court appeal is directed against the order dated 04.05.2023 passed by the learned Single Bench in WPA 7905 of 2023 thereby declining to grant interim order in the writ petition. It is true that the prayers sought for in the writ petition are to quash the order passed by t…