SHYAMAL GHOSH Vs. SALES TAX OFFICER, SALES TAX

JUDGEMENT

(1.) By consent of the parties the appeal and the application are taken up for hearing together.

(2.) This intra-court appeal by the writ petitioner is directed against an order dtd. 19/5/2022 passed in WPA 8439 of 2022. The appellant filed a said writ petition challenging the proceedings initiated by the Assessing Officer, namely, the first respondent, by issuing notice under Sec. 56 of the West Bengal Value Added Tax Act, 2003 (in short "WBVAT Act") dtd. 4/10/2016, the assessment order dtd. 21/2/2017 and the garnishee proceedings initiated by the Department. The Learned Single Bench by the impugned order has not rejected the writ petition but had directed the respondents to file their affidavits-in-opposition.

(3.) The appellant is aggrieved primarily on the ground that no interim protection was granted by the Learned Single Bench while directing the affidavits-in-opposition to be filed. This is how the appellant is before us by way of this intra-court appeal.