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TMI Blog2025 (3) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar to have infringed any provision of law and any said principle of law. Furthermore, the learned tribunal held that the fact finding authority viz., the Revisional Authority has discussed the facts and the tribunal does not find any obvious contradiction between the statement by the authorities at two places. Aggrieved by such order, the writ petitioner has filed the present writ petition. 3. We have elaborately heard Mr. Duggar, learned advocate for the petitioner and Mr. T.M. Siddique, learned senior advocate assisted by Mr. Tanoy Chakraborty, learned advocate appearing on behalf of the State. 4. As noted above, the assessment made by the assessing officer was an ex parte order, as it appears that the writ petitioner did not respond to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 17, 2019, which prayer was granted and a rebuttal was filed along with the documents. This has been accepted by the Fast Track Revisional Authority in its order dated February 28, 2020. In the rebuttal, the assessee, among other issues, while dealing with the matter concerning disallowance of ITC, has specifically stated that the original tax invoice, payment register and party ledger have been produced along with the reply to the verification report dated September 17, 2019. However, in the order passed by the Fast Track Revisional Authority, the Authority records the submission made by the learned advocate for the writ petitioner that copy of tax invoice, payment register and party ledger have been produced and lease rentals accruing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Fast Track Revisional Authority has committed a factual mistake and it appears that other submissions were not made. This is being controverted by the petitioner. 11. Be that as it may, before the revisional authority, the writ petitioner/assessee has been granted partial relief and therefore, it cannot be stated to be a case, where the petitioner is wholly unjustified with regard to its claim. 12. 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 Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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