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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 ..... 393 of 2021 dated June 26, 2024. The writ petitioner filed the application before the tribunal challenging the order passed by the Fast Track Revisional Authority dated February 28, 2020, which confirmed the order passed by the appellate authority, who had confirmed the best of judgment assessment made on the writ petitioner by the assessing authority by order dated June 29, 2012. 2. The learned tribunal by the impugned order has dismissed the application filed by the writ petitioner primarily on the ground that the order passed by the Fast Track Revisional Authority, impugned before it, is a well reasoned order and does not appear to have infringed any provision of law and any said principle of law. Furthermore, the learned tribunal held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the revenue dated September 17, 2019 stating that ASP may be considered for Rs. 25376866.00/- as mentioned in form 88. Further, the report states that for want of original tax invoice and other relevant documents, claim of ITC for Rs. 2680672.00/- could not be verified. The report also added that ITC B/F may be considered for Rs. 334710.00/- on the ground that the same was allowed in the reassessment order in the previous year and the applicant failed to submit any appeal petition in this regard. 6. The petitioner/assessee sought leave before the Fast Track Revisional Authority to file a rebuttal to the report dated September 17, 2019, which prayer was granted and a rebuttal was filed along with the documents. This has been accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , liable to be quashed. 9. The petitioner has also contended that the notices were not served and there has been violation of the principles of natural justice. Thus, what was required to be ascertained was whether the documents i.e. the original tax invoice, payment register, party ledgers were in fact, produced by the petitioner along with the reply to the verification report dated September 17, 2019. Apart from that, the question of limitation having been raised, the same also, is required to be adjudicated. 10. The learned tribunal has recorded that the learned advocate for the petitioner has made only one submission stating that the Fast Track Revisional Authority has committed a factual mistake and it appears that other submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n report dated September 17, 2019. 15. For the above reasons, the writ petition is allowed. The order passed by the learned tribunal is set aside and consequently, the order passed by the Fast Track Revisional Authority is also set aside and the matter stands remanded to the 4th respondent viz., West Bengal Commercial Taxes Appellate and Revisional Board for a fresh decision on merits after affording an opportunity of personal hearing to the authorised representative of the petitioner and upon consideration of the submissions made as well as the documents that may be placed before the Revisional Board. 16. No costs. 17. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon complianc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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