1 ODSL-1 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE CEXA/8/2025 IA NO. GA/2/2025 COMMISSIONER OF SERVICE TAX KOLKATA VS M/S EMTA COAL LIMITED BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 21st May, 2025. Appearance: Mr. Bhaskar Sengupta, Adv. ,,,for the respondent. The Court : The matter is listed today under the caption “To Be Mentioned” in the Supplementary List. The name of the learned Advocate appearing for the respondent is recorded wrongly as ‘Mr. Samir Chowdhury’ instead of ‘Mr. Samir Chakraborty’. This correction and order shall form part of the judgment and order dated May 14, 2025. (T.S. SIVAGNANAM) CHIEF JUSTICE (CHAITALI CHATTERJEE (DAS), J.) spal/mg