TMI Blog2023 (6) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... , BUREAU OF INVESTIGATION, NORTH BENGAL HEADQUARTERS ORS. [ 2023 (3) TMI 1375 - CALCUTTA HIGH COURT] has been delivered subsequent to passing of the order dated 6th March, 2023 by the Appellate Authority. Although, the application of a judgment is prospective unless specifically made applicable retrospectively but the judgment and order of the Hon ble Division Bench is available before me at the time of adjudicating the writ petition. The ratio Puspha Devi therefor, becomes applicable. The petitioner is entitled to apply for refund which shall be considered by the appropriate authority within a period of 21 days from the date on which such application is made and refund be effected, if there are no other legal impediment. Petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as within the period. . The petitioner also says that 4th February, 2023, being Saturday and the petitioner even if had made an application for revalidation of e-way bill, the same in all likelihood may not have been revalidated on the same date, being Saturday. The petitioner relies upon a judgment and order of the Hon ble Division Bench of this Court passed on 21st March, 2023 in MAT 33 of 2023 (Pushpa Devi Jain vs. Assistant Commissioner of Revenue, Bureau of Investigation, North Bengal Headquarters Ors.). The petitioner says that the facts of the petitioner s case are more or less identical to the case considered by the Hon ble Division Bench while passing the judgment and order dated 21st March, 2023. The petitioner says that upon pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifference in the stand taken by the Revenue. In view of the aforesaid, the adjudicating order dated 10th February, 2023 passed by the Assistant Commissioner, State Tax, Bureau of Investigation, North Bengal Headquarters, West Bengal and the order of the Appellate Authority dated 6th March, 2023 are accordingly set aside. In the aforesaid facts and circumstances, the petitioner is entitled to apply for refund which shall be considered by the appropriate authority within a period of 21 days from the date on which such application is made and refund be effected, if there are no other legal impediment. With the aforesaid observations and/or directions the writ petition is disposed of. All parties shall act on a server copy of this o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
