Truvolt Engineering Company Pvt Vs Assistant Commissioner State Tax (Calcutta High Court)
The Calcutta High Court dealt with an appeal by Truvolt Engineering Company Pvt. Ltd. against an order issued by the Assistant Commissioner, State Tax, following ongoing credit blocking proceedings initiated by the Joint Commissioner, State Tax, Directorate of Revenue Intelligence and Enforcement (DRIE). The credit blocking, which began in December 2023, was challenged by the issuance of a notice in Form DRC-01A on March 28, 2024, during the pendency of the proceedings. The court ruled that the appellants have the right to submit objections to this notice within three weeks. The court emphasized that the appellants should not be deprived of their remedies, and any previous observations by the Assistant Commissioner or Joint Commissioner should not influence the final decision. The Joint Commissioner is instructed to provide a personal hearing to the appellants and decide the matter based on merits and in accordance with the law. The appeal was disposed of with these directions, ensuring that Truvolt Engineering has an opportunity to contest the notice.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. This appeal by the writ petitioners is directed against the order dated 19.3.2023 in WPA 4693 of 2024 by which the writ petition was disposed of by directing the adjudicating authority to pass final orders considering the objection filed by the appellants.
