Case Law Details
Dipankar Bhowmik Vs State of West Bengal And Ors. (Calcutta High Court)
In the legal landscape, the recent judgment in Dipankar Bhowmik Vs State of West Bengal has stirred discussions. The Calcutta High Court, through a detailed analysis, set aside an appellate order, raising concerns over the violation of principles of natural justice.
Detailed Analysis: Scrutiny of the Appellate Order
The crux of the matter lies in the appellate authority’s decision dated 29th May 2023, where the Joint Commissioner, State Tax, Berhampur Circle, passed an order against Dipankar Bhowmik. The grounds of concern revolve around the apparent disregard for principles of natural justice.
i. Violation of Opportunity: The appellant, Dipankar Bhowmik, contested that the appellate authority failed to provide adequate opportunity. The personal hearing, scheduled for 29th May 2023, proceeded without the appellant’s presence, leading to a decision against him.
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