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2024 (4) TMI 508 - CALCUTTA HIGH COURTRejection of appeal as being time barred - Refusal to grant any interim order to the pending writ petition - assessee was not provided any opportunity - violation of principles of natural justice - HELD THAT:- The learned Government counsel appearing for the respondent State submitted that though opportunity was granted by the assessing officer, the appellant did not avail the same. The matter can be remanded back to the Assistant Commissioner, N.S. Road & M.R. Charge to consider the case afresh after affording an opportunity to the appellant/writ petitioner - Appeal disposed off by way of remand.
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