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TMI Blog2021 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... he grievances of the appellants. In our considered view, the approach of the revisional authority should be with a view to ensure that the taxes which are legally leviable and collectable are collected at the appropriate time. Therefore, the authorities should seldom reject the prayer of the dealers on technicalities or hyper-technicalities. It may be true that the partner of the appellants was not in a position to adequately represent the matter but however, if a short accommodation had been granted, the entire exercise of the matter travelling up to this Division Bench could have been well avoided. Therefore, without expressing anything on the merits of the matter, it is held that one more opportunity may be granted to the appellants t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is allowed. Re: MAT 1978 of 2017 This appeal by a dealer registered under the provisions of the West Bengal Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 is aggrieved by an order passed by the Fast Track Revisional Authority of Directorate of Commercial Taxes, West Bengal. The said order was passed in an application for revision filed under Section 9 (2) of the Central Sales Tax Act, 1956 read with Section 87A of the Value Added Tax Act, 2003 challenging the correctness of the order dated 28th August, 2012 passed by the Senior Joint Commissioner, Sales Tax, Kolkata (North) Circle affirming the order of the assessing authority denying the claim of export sales made by the appellants to the tune of ₹ 35,88,000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that in the absence of books of accounts and other relevant documents, there is no scope for examination of the grievances of the appellants. In our considered view, the approach of the revisional authority should be with a view to ensure that the taxes which are legally leviable and collectable are collected at the appropriate time. Therefore, the authorities should seldom reject the prayer of the dealers on technicalities or hyper-technicalities. It may be true that the partner of the appellants was not in a position to adequately represent the matter but however, if a short accommodation had been granted, the entire exercise of the matter travelling up to this Division Bench could have been well avoided. Therefore, without expre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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