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TMI Blog2016 (3) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... or an exporter seeking input tax credit thereunder to take any responsibility for his seller’s sellers. As far as the perceived fictitious addresses of Leather Enterprise and Eco Tanners are concerned and they are alleged to be non-existent, the Special Commissioner cannot be heard to refer to such matters when the official website of the department indicates even this moment that such registered dealers enjoy valid registration and continue to function. Therefore, the Special Commissioner order is set aside as it took irrelevant considerations in to account in passing the order - Matter remanded back - WP No. 83 of 2016 - - - Dated:- 24-2-2016 - Sanjib Banerjee, J. For the Appellants : Mr Boudhayan Bhattacharyya, Mr Piyal Gupta, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner claimed to have exported finished leather products. The petitioner applied for refund of the input tax credit of a sum in excess of ₹ 1 crore. The petitioner claimed to have purchased the material from two registered dealers by the names of Leather Enterprise and Eco Tanners. It is the admitted position that even as on date, the website of the Directorate of Commercial Taxes under the Department of Finance, Government of West Bengal shows Leather Enterprise of 20/1D, Topsia, Second Lane and Eco Tanners of 35/3F, Topsia Road to be live registered dealers whose registrations have not been cancelled and who have filed their returns upto the quarter ended June, 2015. In the order impugned dated August 19, 2015, the Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be sustained. WP 83 of 2016 is allowed by setting aside the order dated August 19, 2015 passed by the Special Commissioner and by requesting the Special Commissioner to consider the matter afresh in the light of the applicable provisions. The Special Commissioner would do best to complete the adjudication and communicate a reasoned order to the petitioner within four weeks of the receipt of this order. Since the vires of Section 22(12)(db) was not required to be addressed for the purpose of the present adjudication, such issue is left open to be urged in future. There will be no order as to costs. Urgent certified website copies of this order, if applied for, be supplied to the parties subject to compliance with all requisite forma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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