3.7.2026 ct no. 10 Sl. 06 AGM WPA 13479 of 2026 Biswajit Mukherjee -Versus- The State of West Bengal & Ors. Mr. Subhadeep Chatterjee. V.C. Ms. Arpita kundu. Mr. Nilabha Roy. Mr. Bithin Mondal. …for the petitioner. Mr. Bijitesh Mukherjee. Mr. Barun Ghosh. Ms. Manasi Mukheerjee. … for the State Respondents. 1. Affidavit-of-service filed in Court today is taken on record. 2. The issue involved herein is whether a direction should be issued to respondent no.3 to consider and dispose of the petitioner’s rectification application dated 12.5.26, filed against a demand notice dated 9.8.21 for the financial year 2019-20 in view of the petitioners contention of having made a part payment. Learned counsel for the petitioner submits that a part payment has been made in the month of March 2021 against the demand notice dated 9.8.21 for the financial year 2019-20. 3. It is further submitted that a rectification application dated 12.5.26 has already been filed before the concerned authority, but the same is still pending for consideration. 2 4. In light of the above, the petitioner seeks a direction upon the concerned authority to consider and pass a reasoned order on the said rectification application. 5. Learned counsel appearing for the state respondent submits that there is a mismatch between the entries in DRC-01 and the part payment allegedly made towards the demand. 6. Having heard the parties and upon perusing the records, this Court finds that the petitioner has made out a prima facie case warranting interference at this stage. 7. To balance the equities and in the interest of justice, I direct the respondent no. 3 to consider the rectification application dated 12.5.2026 and pass a reasoned order in accordance with law upon affording an opportunity of hearing to the petitioner and the other stakeholders, if any, and communicate such decision within a week thereafter. 8. With the aforesaid observations and directions, the writ petition is disposed of without going into the merits of the case. 9. However, it is made clear that till the disposal of the rectification application, the State respondents shall be restrained from taking any coercive steps against the petitioner . 3 10. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. (Smita Das De, J.)