TMI Blog2022 (2) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent is taking steps to register herself as a dealer in the place of her husband and as on date she has stepped into the shoes of her husband - HELD THAT:- The technical objection raised by the appellant has to be agitated before the learned Single Judge as the appellant has been given an opportunity to file an affidavit-in-opposition. All that is required to be seen is whether the interest of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. CAN 1 of 2021 IA No. CAN 2 of 2019 (Old No. CAN 5519 of 2019) - - - Dated:- 18-2-2022 - (T. S. Sivagnanam, J.) And (Hiranmay Bhattacharyya, J.) Mr. A. Ray, learned G.P. Mr. T. M. Siddiqui Mr. Debasish Ghosh ... for the appellant State Ms. Rita Mukherjee Mr. Rowsan Kumar Jha Mr. Abhijat Das ... for the respondent ORDER This appeal has been filed by the State challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed tax. The prima facie conclusion arrived at by the learned Single Judge was on account of the fact that as of now the GST Tribunal is not functional and had the avenue of appeal been available to the appellant, the appellant would have been required to pay 100% of the admitted tax and 10% of the disputed tax for her appeal to be entertained. Furthermore, it appears that the learned Single Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of her husband. Learned counsel has drawn our attention to Section 93 of the W.B.GST Act, 2017 which speaks of the liability of the legal representatives of the other persons in the case of death of a registered dealer. In our considered view, the technical objection raised by the appellant has to be agitated before the learned Single Judge as the appellant has been given an opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as laying down a legal principle or treated as a precedent. In the light of the above, the instant appeal and the connected application are dismissed. The appellant is directed to comply with the order passed by the learned Single Judge not later than 3 P.M. on 22.02.2022. The appellant is entitled to raise all issues in the writ petition wherein liberty has been granted to file affidavit- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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