Arup Kumar Chatterjee Vs Assistant Commissioner of State Tax
Date: December 1, 2025
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Om Narayan Rai
Subject Matter
Recovery of Tax Satisfies Pre-Deposit Requirement
Summary
The High Court set aside the Appellate Authority's order dated May 11, 2023, which had dismissed the petitioner's appeal for non-compliance with the mandatory statutory pre-deposit. The Court ruled that because the Revenue had subsequently recovered…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit of service as filed today on behalf of the petitioner is taken on record. 2. The petitioner seeks leave to file a supplementary affidavit. Such leave is granted and the supplementary affidavit is taken on record. A copy thereof has already been served upon the learned advocate for the respondents. 3. The petitioner is…