Authority: Calcutta High Court
Order Date: 1 October 2026
Case Overview
- Petition: Khanakul Cooperative Marketing Society Limited (petitioner) vs Deputy Commissioner of State Tax, Srirampur Charge and others (respondents).
- The petitioner challenged an order dated 19 September 2025 issued by the Office of Circle Officer, Commercial Tax, Bally Circle, Howrah, which rejected the petitioner’s appeal on the ground of a delay exceeding 16 months and provided no reasons for the rejection.
- Respondents contended that the appeal could be heard on merits only upon payment of certain amounts to the department.
Final Outcome
- The Court set aside the impugned order of 19 September 2025.
- It directed the respondent authorities to hear the appeal on merits and pass a reasoned order within eight weeks from the date of this order.
- The petitioner must deposit Rs 1,00,000 as a pre‑deposit for preferring the appeal within 15 days; failure to do so will cause the impugned order to revive.
- The writ petition (WPA/27193/2025) is disposed of.
Topics: Taxation, Court Order