09.09.2025 Item No.14

Ct. No.01

RP

MAT 1504 of 2025

+

IA No.CAN 1 of 2025

Nikita Agarwal

VS

The Assistant Commissioner of Revenue

Commercial Taxes and State Tax,

Jorasanko Charge & Ors.

With

WPA 8144 of 2025

Nikita Agarwal

VS

The Assistant Commissioner of Revenue

Commercial Taxes and State Tax,

Jorasanko Charge & Ors.

Mr. Ankit Kanodia

Ms. Megha Agarwal Mr. Piyush Khaitan

Ms. Tulika Roy

….For the Appellant

Mr. Saptak Sanyal

…For State

1. This intra-Court appeal filed by the appellant is

directed against the order dated 16.07.2025 passed in WPA 8144 of 2025. By the said order the learned Single Bench did not grant any interim order in favour of the appellant but directed affidavits to be filed. The appellant being aggrieved by such order has preferred this intra-Court appeal. Since the appeal as well as the writ petition lie in a very narrow compass, with the consent of either side of the parties, the writ petition as well as the appeal are taken up for disposal by this common judgment and

order and for such purpose the writ petition is treated as on day’s list.

2. The appellant challenged the order passed by the Appellate Authority, namely, the Senior Joint Commissioner of WBGST, Kolkata North & 24 Parganas