Calcutta High Court Weekly Roundup: March 21 To March 27, 2022

Citations: 2022 LiveLaw (Cal) 84 To 2022 LiveLaw (Cal) 93Nominal Index 1. Precious Trade Link Private Limited Versus Assistant Commissioner of State Tax 2022 LiveLaw (Cal) 842. Alpine Distilleries Pvt. Ltd v. The State of West Bengal and others 2022 LiveLaw (Cal) 853. Ajoy Kumar Singhania v. The State of West Bengal & Ors 2022 LiveLaw (Cal) 864. Naimuddin Laskar @ Naim v. The State of West Bengal 2022 LiveLaw (Cal) 875. Kabita Mondal (Gayen) v. West Bengal State Electricity Distribution Co. Ltd. and others 2022 LiveLaw (Cal) 886. Kamal Nath v. The Principal Commissioner of Income Tax, Kolkata 2022 LiveLaw (Cal) 897. The Court on its own Motion In re: The Brutal Incident of Bogtui Village, Rampurhat, Birbhum 2022 LiveLaw (Cal) 908. Malancha Mohinta v. Dipak Mohinta 2022 LiveLaw (Cal) 919. Ram Sevak Lohar v. State 2022 LiveLaw (Cal) 9210. Dr. Kausik Paul v. Seacom Skills University and Others 2022 LiveLaw (Cal) 93Orders/Judgments 1. No Opportunity Of Hearing Was Given By The GST Department: Calcutta High Court Quashes Detention OrderCase Title: Precious Trade Link Private Limited Versus Assistant Commissioner of State TaxCase Citation: 2022 LiveLaw (Cal) 84The Calcutta High Court bench of Justice Md. Nizamuddin, has quashed the detention order passed by the Goods and Service Tax Department (GST) on the grounds that the opportunity of hearing was not accorded to the assessee. The petitioner/assessee has challenged the order passed by the Deputy Commissioner of State Tax on the ground that the order was bad in law for the reason that the goods of the petitioners were detained without giving any opportunity of hearing to the petitioners under the relevant provision of Section 129 of the West Bengal Goods and Service Tax Act,2017 (WBGST Act). The court ordered that the detained goods shall be released on making payment as per the amended provision of Section 129(1) of the WBGST Act and directed the petitioner to make payment within seven days from the date. On receipt of such payment, the department shall release the detained goods in question within 72 hours from receipt of payment. The court quashed the detention order passed by the Deputy Commissioner of State Tax and remanded it to the authority concerned to consider afresh and pass a reasoned and speaking order in accordance with the law after giving an opportunity of hearing to the petitioners or their authorised representative.2. Possession Of Land In Excess Of Ceiling Area Can't Be Interfered With U/S 14T(3) WB Land Reforms Act If Used For Commercial Purposes: Calcutta HCCase Title: Alpine Distilleries Pvt. Ltd v. The State of West Bengal and othersCase Citation: 2022 LiveLaw (Cal) 85The Calcutta High Court has recently restrained the concerned Block Land and Land Reforms Officer from interfering with the possession of the land under Section 14T(3) of the West Bengal Land Reforms Act, 1955 (Act) after noting that a person is entitled to land in excess of the ceiling area defined under Section 14M of the Act if the same is intended to be used for commercial purposes. A Bench comprising Justice Harish Tandon and Justice Rabindranath Samanta observed, "Accordingly, the respondents shall remain restraint from interfering with the possession of the land, which has/have been passed by an order of the relevant Block Land and Land Reforms Officer." However, the petitioner was restrained from creating any third party interest in respect of the land or change the nature and character thereof without obtaining prior leave of the West Bengal Land Reforms and Tenancy Tribunal. "Since it is alleged that the petitioner is holding the excess land beyond the ceiling limit provided under Section 14M of the said Act, the petitioner is restrained from creating any third party interest in respect of the same nor shall change the nature and character thereof without obtaining prior leave of the tribunal", the Court directed. It was further ordered that the correction of the record of rights shall not be made without obtaining the prior leave of the Tribunal.3. Calcutta HC Directs District Registrar To Ensure Supply Of Legible Copies When Application Is Made For Certified Copies Of Registered DocumentsCase Title: Ajoy Kumar Singhania v. The State of West Bengal & OrsCase Citation: 2022 LiveLaw (Cal) 86The Calcutta High Court has recently directed the District Registrar to ensure that legible copies are always provided when certified copies of a registered document is applied for otherwise the intervention of the Court will always be required for the supply of such legible copies. In the instant case, the petitioner had applied for obtaining the certified copy of a sale deed however the copy of the sale deed which had been provided to the petitioner was illegible. Subsequently, the petitioner had applied to the District Registrar to furnish a legible copy of the concerned document, however such no action had been taken on such a request. Thereafter, the instant plea had been...

Calcutta High Court Weekly Roundup: March 21 To March 27, 2022

Aaratrika Bhaumik

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Calcutta High Court Weekly Roundup: March 21 To March 27, 2022

Aaratrika Bhaumik

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INR 1099+GST

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