Sarkar Diesel & Anr. Vs. The Deputy Commissioner State Tax
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- June 25, 2024
- Type:
- Writ Appeal
- Members:
- T S Sivagnanam, Hiranmay Bhattacharya
Subject
Advance ruling can bind only the applicant who went before the Advance Ruling Authority for a decision
Summary
The case involves appeals by Sarkar Diesel & Anr. against orders where interim relief was denied. The primary issue is whether the Joint Commissioner of State Tax addressed all issues raised by the appellants in their appeal. The Appellate Author…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. All these three appeals have been filed by the appellant challenging three orders passed in three writ petitions where the learned Single Judge declined to grant any interim order. With the consent of the learned Advocate for either side, the writ petition as well as the appeals are taken up for hearing by this common judgment and order. 2.…