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Laxmi Gupta v. Cesc Limited and Anr.

Calcutta HC10 Jun 2025WPA/9468/2025

Case brief

AI extract

What is this about?

Laxmi Gupta v. CESC Limited and Anr., WPA 9468 of 2025, order dated 10.06.2025 (Kausik Chanda, J.). Keywords: electricity assessment; provisional order of assessment dated April 5, 2025; final order of assessment dated April 25, 2025 set aside; disputed receipt of notice; opportunity of hearing before Assessing Officer; hearing fixed June 23, 2025 at 2:00 p.m.; no separate notice; liberty to contest provisional order; fresh final assessment to be communicated; writ petition disposed of.

What did the court decide?

Final order of assessment dated April 25, 2025 set aside; petitioner granted liberty to appear before the Assessing Officer on June 23, 2025 at 2:00 p.m. (no separate notice) and contest the provisional order of assessment; fresh final order of assessment to be passed after hearing and communicated to the petitioner.

Laxmi Gupta Vs Cesc Limited and Anr. — Calcutta HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the petitioner, who disputes receipt of the assessment notice, should be afforded an opportunity of hearing before the Assessing Officer, and whether the final order of assessment dated April 25, 2025 should be set aside.

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Court's answer

Without delving into the dispute over receipt of notice, the court afforded the petitioner an opportunity for a hearing before the Assessing Officer and set aside the final order of assessment dated April 25, 2025.

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Ratio / Principle

The Assessing Officer is directed to fix a hearing for the final assessment on June 23, 2025, at 2:00 p.m., and no separate notice need be issued to the petitioner.

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Key takeaways

The petitioner is granted liberty to appear before the Assessing Officer and contest the provisional order of assessment; if the petitioner appears on the scheduled date, the Assessing Officer shall hear the petitioner, pass a final order of assessment thereafter, and communicate the same to the petitioner.ratio¶16

Detailed headnote1 paragraphs

Electricity assessment dispute. The petitioner challenged a provisional order of assessment dated April 5, 2025. CESC Limited's advocate informed the court that a final order of assessment had since been passed on April 25, 2025, alleging the petitioner failed to appear before the Assessing Officer despite duly served notice; the petitioner denied receiving any such notice. Without adjudicating the notice dispute, the court set aside the final order of assessment dated April 25, 2025 and directed the Assessing Officer to fix a hearing for the final assessment on June 23, 2025 at 2:00 p.m., with no separate notice to be issued. The petitioner was granted liberty to appear and contest the provisional order of assessment; on appearance, the Assessing Officer is to hear the petitioner, pass a fresh final order of assessment and communicate it. WPA 9468 of 2025 disposed of accordingly. (Kausik Chanda, J.)

Laxmi Gupta v. Cesc Limited and Anr.

Case brief

What is this about?

What did the court decide?

Laxmi Gupta v. Cesc Limited and Anr.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Procedural history

Parties & counsel

Coram

Case details

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