TMI Blog2024 (1) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... enior Commissioner who is none other than the Commissioner of Sales Tax being a superior authority has sufficient jurisdiction to exercise the power of suo motu revision - the said ground raised by the writ petitioner does not appear consideration and accordingly stands rejected. Input Tax Credit - denial on account of payment made to third party on behalf of the selling dealer - HELD THAT:- It is a well settled legal principle that Input Tax Credit is a form of concession provided by the legislator and it is available only if the conditions stipulated are fulfilled. Sub-rule(8) of rule 19 makes it clear that the payment has to be made to the selling dealer by means cheque or demand draft or by means of electronic mode. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g aggrieved by such order, preferred an appeal to the appellate authority and the appellate authority by order dated 23.05.2015 allowed the appeal. Thereafter, the Special Commissioner, Commercial Taxes, West Bengal exercised his power of suo motu revision under section 85 and set aside the assessment order dated 27.06.2011 in so far as it grants the claim of ITC by the writ petitioner. 4. It is contended that in terms of Rule 142 of the West Bengal Value Added Tax Rules, 2005 the functional jurisdiction of the revisional authority under section 85 or section 86 of the West Bengal VAT Act has been stipulated in terms of clause (a) of sub-rule 1 of rule 142 the authority who is entitled to issue suo motu revision order of the assessing au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, revise a provisional assessment order or any other assessment order. 8. The other contention raised was that the Special Commissioner is not the appropriate authority to exercise such powers. Section 4 of the West Bengal VAT Act defines what is a Special Commissioner. Subsection (1) states that the State Government may appoint one or more persons to be the Special Commissioners of Sales Tax. Sub-section (2) states that the Special Commissioner shall have such powers and shall be entitled to perform such duties, of the Commissioner as the State Government may, by notification, specify. 9. The State Government by Notification No .790-F.T., dated 31.03.2005 has appointed the Special Commissioner to exercise all powers of such dutie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner who is none other than the Commissioner of Sales Tax being a superior authority has sufficient jurisdiction to exercise the power of suo motu revision. 13. Therefore, the said ground raised by the writ petitioner does not appear consideration and accordingly stands rejected. 14. The second aspect of the matter which was argued by the learned counsel for the petitioner is that the Input Tax Credit could not have been denied to the petitioner on account of payment made to third party on behalf of the selling dealer. 15. It is a well settled legal principle that Input Tax Credit is a form of concession provided by the legislator and it is available only if the conditions stipulated are fulfilled. Sub-rule(8) of rule 19 makes i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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