TMI Blog2016 (4) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... me that both the dealers held valid registration certificates could be questioned - HELD THAT:- There appears to be substantial merit to the challenge. All that a registered dealer has to do before entering into any transaction with another registered dealer is to assess whether such other dealer has a valid registration certificate. Once a dealer satisfies himself as to the validity of the regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ria, Mr. Avra Mazumder, Mr. Shovan Ghose ...for the petitioner. Mr. Abhratosh Majumder, Mr. Prithu Dudharia, Mr. Soumitra Mukherjee ... for the State. ORDER The petitioner has challenged the vires of Section 22(12)(d)(a) of the West Bengal Value Added Tax Act, 2003 on the ground that merely because a registered dealer deals with another registered dealer whose registration is subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is established. The State says that in this case the petitioner was inextricably connected with the other dealer whose registration certificate has been cancelled ab initio. Such assertion has been denied by the petitioner. The immediate challenge in this petition is to a report dated September 22, 2016 prepared in terms of Section 43A of the West Bengal Value Added Tax Act, 2003 and the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be available, but without founding the denial only on the ground that the registration certificate of the other dealer has been cancelled at a subsequent stage with retrospective effect. WP 6330(W) of 2016 is disposed by leaving the respondent authorities to pass an appropriate order in respect of the input tax credit cited by the petitioner within a period of six weeks from date. There ..... X X X X Extracts X X X X X X X X Extracts X X X X
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