Mahalaxmi - Klp(Jv) vs. Assistant Commissioner Of Central Tax Durgapur Ii Dividion And Ors

Facts

The appellant, Mahalaxmi – KLP (JV), filed an intra-Court appeal against an order dated April 2, 2024, passed by a learned Single Bench in W.P.A. 7238 of 2024. The Single Bench had refused to grant any interim order. The appeal was heard by the Division Bench of the Calcutta High Court. The respondent authorities included the Assistant Commissioner of Central Tax, Durgapur – II Division, and other State authorities.

Held

The Division Bench held that there were no grounds to interfere with the order passed by the learned Single Bench. The Court found no scope for passing any interim order. Consequently, the intra-Court appeal filed by the writ petitioner was dismissed. The reasoning provided is that the facts and circumstances of the case did not warrant any intervention or the grant of interim relief. The ratio decidendi is that an intra-Court appeal against a Single Bench's refusal to grant interim relief will be dismissed if the Division Bench finds no grounds to interfere and no scope for passing such an order.

Key Issues

1. Whether the learned Single Bench was justified in refusing to grant an interim order in W.P.A. 7238 of 2024, considering the facts and circumstances of the case? The appellant argued for the necessity of an interim order to protect their interests pending the final disposal of the writ petition. The revenue or State did not record any specific arguments in the judgment provided. The core of the dispute revolves around the appellant's plea for interim relief which was denied by the Single Bench.