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TMI Blog2022 (9) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... dhury ... for the appellant. Mr. Anirban Ray, Ld. G. P., Mr. Debasish Ghosh, Mr. V. Kothari ..... for the State JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. These intra-Court appeals at the instance of the writ petitioner is directed against the common order dated 22nd September, 2021 passed in W.P.A. No.11708 of 2021 and W.P.A. No.11710 of 2021. In the said writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction, the appellant has filed these appeals. 2. We have heard Mr. Nilotpal Chowdhury, learned Advocate for the appellant and Mr. Debasish Ghosh, learned standing counsel for the State. 3. On perusal of the order dated 19th February, 2021 passed under Section 74(9) of the Act, we find that the reply given by the appellant dated 3rd March, 2020 has been referred to by the authority. However, on p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xported tobacco rejects fraudulently declaring highly inflated value to obtain higher amount of GST refund." 4. The learned Government counsel submitted that the appellant would be entitled to canvass all issues before the first appellate authority and therefore, the learned single Bench was right in directing a statutory appeal to be filed. 5. It is no doubt true that an appeal is a continuatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed of modifying the direction issued by the learned single Bench by directing the appellant to treat the order dated 19th February, 2021 as an additional show-cause notice and submit his objection within two weeks from the date of receipt of server copy of this judgment and order. 7. On receipt of the objection/reply, the appropriate authority namely the Deputy Commissioner of State Tax s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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