Threatening Emails to State Tax Commissioner to Comply Court Order: Calcutta HC orders to Ignore Adverse Remarks from Service Record [Read Order]

 The Calcutta High Court ordered to ignore adverse remarks from service records since the act of petitioner in sending threatening emails to State Tax Commissioner to comply with the Court order.

Sanpak Business Solutions And Trade LLP  & Ors, the petitioner alleged that under the earlier order of the court dated 5th July 2023,  one Ms Chaitali Banerjee, the Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ) was directed to be personally present.

It was ordered based on the allegation of the petitioners that the earlier order of the court dated 14th June 2023, was not complied with and that the petitioners’ Advocate-on-record Mr Ghanshyam Jha was misbehaved and insulted by the said officer.

The said officer was personally present in court and her presence was recorded but due to the resolution of the Bar, the matter could not be heard. 

The Single judge bench comprising Justice Md Nizamuddin found that the said officer was regularly disturbed by several e-mails threatening the officer that the order of this court has not been complied with.  Justice Md Nizamuddin observed that such conduct of the petitioners is also not appreciable and ignored adverse remarks from the service record.

The Court was not inclined to interfere in the challenge to the impugned show-cause notice under Section 74(1) of the Central Goods and Service Tax Act (CGST)/West Bengal Goods and Service Tax Act (WBGST) Act, 2017.

 It was clarified by the court that the officer concerned will apply his judicious mind in passing the final order based on the aforesaid impugned show-cause-notice, strictly on merit.

To Read the full text of the Order CLICK HERE

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