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2022 (7) TMI 571 - HC - VAT and Sales TaxJurisdiction - power of authority of the Special Commissioner of Revenue, West Bengal to issue notice to the petitioner – dealer, proposing to review and / or revise the final Audit cum Assessment order dated 7.2.2017 which was subsequently 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 authority concerned by filing an objection to the said notice raising therein all points both factual as well as legal including the issue of jurisdiction of the third respondent to issue such notice. Two weeks time is granted to the petitioner to file objection to the proposed order contained in the notice dated March 22, 2022 raising all points legal, factual and jurisdictional issue. If such objection is filed within the aforesaid time limit, the Special Commissioner of Revenue, West Bengal being the third respondent is directed to conclude the said proceeding initiated by issuance of the notice dated March 22, 2022 after giving an opportunity of hearing to the petitioner or his authorized representative and by passing a reasoned order which shall be communicated to the petitioner.
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