2025 (3) TMI 427 - HC - VAT / Sales Tax

Confirmation of best of judgment assessment made on the writ petitioner by the assessing authority - dismissal of application filed by the writ petitioner primarily on the ground that the order passed by the Fast Track Revisional Authority impugned before it is a well reasoned order and does not appear to have infringed any provision of law and any said principle of law - HELD THAT - Since the matter involves verification of the documents which the petitioner asserts to have produced along with its reply to the verification report we are of the view that one more opportunity can be granted to the writ petitioner to go before the 4th respondent which authority presently has jurisdiction viz. West Bengal Commercial Taxes Appellate and Revisional Board so that a factual verification can be done. In any event as the matter requires verification of the documents which are stated to be in possession of the writ petitioner therefore it will be justified in remanding the matter back to the 4th respondent for a fresh consideration of all issues which were raised by the writ petitioner in the grounds of revision initially filed before the Revisional Board which stood transferred to the Fast Track Revisional Authority as well as the issues which were canvassed in the rebuttal/reply to the verification report dated September 17 2019. Conclusion - The Court emphasized the need for factual verification of the documents claimed to have been submitted by the petitioner. The petitioner expressed readiness to produce the documents before the Court. Petition allowed by way of remand.

Summary

The writ petition in this case challenges an order passed by the West Bengal Taxation Tribunal, which upheld a best judgment assessment made on the petitioner by the assessing authority. The Fast Track Revisional Authority confirmed this order, leading to the writ petition. The tribunal dismissed the petition, stating that the order was well-reasoned and did not violate any legal provisions. The petitioner argued that the assessment order was ante-dated, there were issues with service of notices, and there was a violation of natural justice. The petitioner claimed to have produced necessary documents, which the Revisional Authority disputed. The Court found that the matter required further verification and remanded it back to the West Bengal Commercial Taxes Appellate and Revisional Board for a fresh decision.The Court noted that the petitioner had raised multiple grounds for consideration, including issues of limitation, production of documents, and violation of natural justice. The Fast Track Revisional Authority had granted partial relief to the petitioner, indicating some merit in the claims. The Court emphasized the need for factual verification of the documents claimed to have been submitted by the petitioner. The petitioner expressed readiness to produce the documents before the Court.In conclusion, the Court allowed the writ petition, setting aside the tribunal and Revisional Authority's orders and remanding the matter to the West Bengal Commercial Taxes Appellate and Revisional Board for a fresh decision after affording the petitioner an opportunity for a personal hearing and consideration of all submissions and documents.