Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Corporate Law

Calcutta HC Directs Appeal Against Vehicle Tax Refund Rejection Under Statutory Remedy

Case Law Details

TaxGuru Citation
2026 taxguru.in 10007
Case Name
Abhishek Kumar Vs State of West Bengal & Ors. (Calcutta High Court)
Date of Judgement/Order
Only available for paid members
Advertisement

Abhishek Kumar Vs State of West Bengal & Ors. (Calcutta High Court)

The Calcutta High Court considered a petition challenging the order dated 3rd February, 2026 rejecting the petitioner’s representation dated 24th June, 2025 seeking refund of Rs.1,55,660/-.

The petitioner contended that the authorities decided the representation without providing an adequate opportunity of hearing. It was submitted that an adjournment had been sought three days before the hearing but was rejected, resulting in the representation being decided in violation of the principles of natural justice. The petitioner further relied upon the earlier order passed in WPA 21006 of 2025, Abhishek Kumar Vs State of West Bengal & Ors., dated 11th December, 2025, by which a Co-ordinate Bench had directed the authorities to consider the representation dated 24th June, 2025 by passing a reasoned order in accordance with law after affording an opportunity of hearing. The petitioner also submitted that the earlier order required the authorities to consider and examine the sufficiency of the registration certificate of a newly registered vehicle before imposing fine and/or penalty by reckoning a period of 17 weeks retrospectively from the date of interception. The petitioner stated that the authorities had failed to comply with those directions and sought remand of the matter for a fresh hearing.

Paid content

Become a Basic or Premium Member, or log in if you are already a Basic or Premium member.

Advertisement

Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,002

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.