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Calcutta HC Upholds Alternate Remedy in Ravi Taparia Case; ₹5 Lakh Cost Converted to Pre-Deposit

Case Law Details

TaxGuru Citation
2024 taxguru.in 4823
Case Name
Ravi Taparia Vs Union of India & Ors. (Calcutta High Court)
Date of Judgement/Order
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Ravi Taparia Vs Union of India & Ors. (Calcutta High Court)

The case of Ravi Taparia Vs Union of India & Ors. involved an intra-Court appeal regarding an order issued on September 4, 2024, in W.P.A. No.17838 of 2024. The Calcutta High Court upheld the earlier ruling, which required the appellant to seek an alternate remedy by appealing to the appropriate appellate authority. The appellant contested this order primarily due to the imposed cost of Rs. 5,00,000 to be paid to the respondent authorities. While the High Court found no merit in interfering with the directive to approach the appellate authority, it disagreed with the financial penalty imposed.

The High Court modified the earlier order by stipulating that instead of paying Rs. 5,00,000 to the respondents, the appellant must deposit this amount with the adjudicating authority. This deposit would be treated as a prerequisite for the appellate authority to entertain the appeal. The court instructed that the appeal must be submitted within six weeks of receiving the server copy of the judgment, provided that the appellant fulfills the condition of the deposit. Furthermore, it mandated the payment to be made through the cash ledger, which would be processed according to legal requirements. The court concluded that the appeal, along with the connected application, was disposed of without imposing additional costs on either party, emphasizing the procedural focus of the ruling.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,910

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