9911796707
TMI Blog2017 (9) TMI 1975X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2015 to March 31, 2016, the petitioner has taken an excess Input Tax Credit of over ₹ 5.00 lacs and has carried forward to the next financial year. The notice requires explanation from the petitioner for such purpose. In the facts of the present case, therefore, it cannot be said that the Commissioner has acted wholly without jurisdiction in issuing the impugned notice. It is within his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State : Mr. Abhrotosh Majumder, Mr. S. Mukherjee, and Mr. Debasish Ghosh. ORDER A notice under section 9 of the Central Sales Tax Act, 1956 read with section 46 of the West Bengal Value Added Tax Act, 2003 (hereinafter referred to as the said Act of 2003 ) dated September 11, 2017 is under challenge in the present writ petition. Learned advocate for the petitioner submits that, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of 2003 and submits that, if the Input Tax Credit or Input Tax Rebate available to a registered dealer for a year exceeds the Output Tax for that year the excess Input Tax Credit or Input Tax Rebate shall be brought forward to the next year. He submits that, the case of the petitioner falls under section 22(6) of the said Act of 2003. Therefore, there was no material before the Commissioner to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee through the impugned order. The assessee is obliged to give the explanation. It is for the authorities to consider such explanation given and to take a decision in that regard. At this stage the writ court should not intervene. I have considered the rival contentions of the parties and the materials made available on record. As noted above, a notice dated September 11, 2017 issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the explanation. The reasons given in the impugned order, in my view, are sufficient for the assessee to react thereto. The impugned notice not being vitiated any perversity, I am not minded to interfere therewith. The authorities are entitled to look at the returns in accordance with the said Act of 2003, particularly under section 46 of the said Act of 2003 thereof. In such circumstances I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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