09.09.2025 Item No.13 Ct. No.01 RP MAT 1484 of 2025 + IA No.CAN 1 of 2025 Manik Chand and Sons (Jewellers) Private Limited VS The Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal (H.Q.) & Ors. Mr. Sandip Choraria Mr. Akash Chakraborty Mr. Rishav Manna ….For the Appellant Mr. Saptak Sanyal …For State 1. This intra-Court appeal filed by the appellant challenging the order passed by the learned Single Bench directing affidavit-in-opposition to be filed within a time frame and reply, if any, be filed within four weeks thereafter. 2. After hearing the learned advocates for the parties and carefully going through the materials placed on record, we find that in order to adjudicate the correctness of the impugned order in the writ petition affidavits are required to be filed and the learned Single Bench was right in directing affidavit-in- opposition to be filed by the department and also giving an opportunity to the appellant/writ petitioner to file their reply to the affidavit-in-opposition. 2 3. Learned advocate appearing for the appellant submitted that soon after the Appellate Authority dismissed the appeal petition the bank guarantee furnished by the appellant has been encashed. Further, it is submitted that the gold, which was brought from Assam to West Bengal for remaking, has been completed and the goods have been sent back. 4. In order to adjudicate the correctness of the order passed by the Original Authority and the Appellate Authority affidavit-in-opposition is essential. Considering the fact that the bank guarantee has already been encahsed, which was furnished to the tune of a substantial amount, we direct affidavit-in- opposition to be filed not later than 14th November, 2025 and reply thereto, if any, be filed by 26th November, 2025. Let the matter be listed before the appropriate Single Bench in the daily list on 28th November, 2025. 5. With the aforesaid direction, the appeal and the connected application are disposed of. [T.S. SIVAGNANAM] CHIEF JUSTICE [CHAITALI CHATTERJEE (DAS), J.]