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2022 (12) TMI 1043 - CALCUTTA HIGH COURTRefund claim - parallel proceedings - petitioner has already initiated a parallel proceeding by filing another case before the West Bengal Taxation Tribunal which is still pending - HELD THAT:- If the prayer of the petitioner is granted in this writ petition the same will make the proceeding before the Tribunal infructuous. At the same time, it is a matter of record that the said proceeding initiated before the Tribunal has not even been withdrawn by the petitioner and it will not be proper on the part of this writ court to entertain this writ petition by giving indulgence to the petitioner to run parallel proceeding for the very same relief. Petition dismissed.
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