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TMI Blog2016 (3) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... Pranab Kr Dutta, Sr Adv. & Mr P Dudhoria, Adv ORDER The Court : Leave is given to the petitioner to add the Special Commissioner, who is the author of the order impugned, as a respondent by designation. The appropriate amendment be carried out by Advocate for the petitioner in the presence of an officer of Court. The petitioner challenges the vires of Section 22(12)(db) of the West Bengal Valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to vouch for the existence of the registered dealer from whom the goods or components thereof were purchased. The provision, clearly, does not extend to the persons from whom the concerned registered dealer purchased the goods. In the present case, the petitioner claimed to have exported finished leather products. The petitioner applied for refund of the input tax credit of a sum in excess of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rishh Enterprises, Global Traders and Star Traders. The order recorded that such entities were non-existent. As far as Leather Enterprise was concerned, the Special Commissioner found that there was no existence of Leather Enterprise at the address indicated in the tax invoices submitted by the petitioner. It is evident that in respect of the invoices of Eco Tanners relied upon by the petitioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the order impugned dated August 19, 2015 and, as a consequence, such order cannot be sustained. WP 83 of 2016 is allowed by setting aside the order dated August 19, 2015 passed by the Special Commissioner and by requesting the Special Commissioner to consider the matter afresh in the light of the applicable provisions. The Special Commissioner would do best to complete the adjudication an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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