25.03.2025 Item No.6 gd/ssd MAT/319/2025 WILHELMSEN PORT SERVICES INDIA PRIVATE LIMITED AND ANR.

VS STATE OF WEST BENGAL AND ORS.

IA NO: CAN/1/2025 Mr. Himangshu Kumar Ray.

Mr. Arup Dasgupta, Ms. Shiwani Shaw, Mr. Bhaskar Sengupta, Mr. Subhasis Podder, Mr. Animitra Roy, Mr. Piyas Chowdhury, Mr. Amit Saha ..for the Appellants.

Md. T.M. Siddiqui, Mr. N. Chatterjee, Mr. Tanoy Chakraborty, Mr. Saptak Sanyal ..for the State.

1. This intra court appeal by the writ petitioners is directed against an interim direction dated 24^th February, 2025 in WPA 406 of 2025.

2. In the said order the learned Single Bench exercised discretion while granting an order of stay by directing the appellants to pay 10% of the balance amount of tax in dispute.

3. We have elaborately heard the learned counsel for either of the parties.

4. Under normal circumstances in an intra court appeal, the court will not interfere with the discretion exercised by the learned Single Bench.

5. However, in the instant case the peculiar facts and circumstances persuade us to grant an order of stay of the impugned orders in the writ petition without any condition.

6. This is because the case of the appellant/writ petitioners is that they