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TMI Blog2022 (7) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... uently reviewed on 7.7.2017 by exercising its suo motu powers - HELD THAT:- This Court is of the view that various factual as well as legal issues are to be decided. Notice dated March 22, 2022 was issued on the ground of short levy of tax. Accordingly, this Court is of the considered view that the interest of justice will be subserved if liberty is granted to the petitioner to approach the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A 1093 of 2022 - - - Dated:- 12-7-2022 - HON BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- Mr. Boudhayan Bhattacharyya, Ms. Sretapa Sinha .....for the Petitioner Mr. Subir Kumar Saha, Ld. A.G.P., Mr. Bikramaditya Ghosh .. for the State. JUDGMENT (HIRANMAY BHATTACHARYYA, J.) 1. The petitioner has challenged the authority of the Special Commissioner of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motu revision / review in accordance with the provision of the West Bengal Value Added Tax Act, 2005 read with relevant rules of the West Bengal Value Added Tax Rules, 2005. He further submits that it came to the notice of the concerned respondent, after scrutinizing several files that there was short levy of the value added tax. Thus, he submits that on such ground, the impugned notice dated Marc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. 7. After hearing the learned Advocates for the parties, this Court is of the view that various factual as well as legal issues are to be decided. Notice dated March 22, 2022 was issued on the ground of short levy of tax. Accordingly, this Court is of the considered view that the interest of justice will be subserved if liberty is granted to the petitioner to approach the authority concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be communicated to the petitioner. 9. The entire exercise shall be completed by the third respondent within a period of three weeks from the date of filing such objection. 10. In case no objection is filed by the petitioner within the time limit stipulated hereinabove, the respondent no.3 shall conclude the proceeding within three weeks from the expiry of the period of two weeks grante ..... X X X X Extracts X X X X X X X X Extracts X X X X
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