M/S. Metacon Industries & Anr vs The Sales Tax Officer
2021 Latest Caselaw 5668 Cal

15.11.2021
    2
ns/pg Ct.16
                                 M.A.T. 1978 of 2017
                                          With
                         I.A. CAN 1 of 2017 (Old CAN 11003 of 2017)
                                          With
                         I.A. CAN 2 of 2017 (Old CAN 11004 of 2017)



                            M/s. Metacon Industries & anr.
                                          Vs.
                  The Sales Tax Officer, Jorabagan Charge & Ors.



              Mr. N. K. Chowdhury,
              Mr. Nilotpal Chowdhury              ... for the appellants.

               Mr. Anirban Ray, Ld. G.P.,
               Mr. T. M. Siddique,
               Mr. Debasish Ghosh                 ..     for the State.



                         We are informed that originals of both the

              applications are not traceable and therefore, photocopies

              of the same have been filed before us which shall be

              treated as the originals.



                  Re: I.A. CAN 1 of 2017 (Old CAN 11003 of 2017)



                         This application has been filed to condone the

              delay of 94 days in filing the instant appeal.

                         We have heard Mr. N. K. Chowdhury, learned

              counsel for the appellants and Mr. Debasish Ghosh,

              learned counsel appearing for the respondents / State.

We are satisfied with the reasons assigned in

the affidavit filed in support of the application. The delay

in filing the instant appeal is condoned.

The application being I.A. CAN 1 of 2017 (Old

CAN 11003 of 2017) is allowed.

Re: MAT 1978 of 2017

This appeal by a dealer registered under the

provisions of the West Bengal Value Added Tax Act, 2003

and the Central Sales Tax Act, 1956 is aggrieved by an

order passed by the Fast Track Revisional Authority of

Directorate of Commercial Taxes, West Bengal. The said

order was passed in an application for revision filed under

Section 9 (2) of the Central Sales Tax Act, 1956 read with

Section 87A of the Value Added Tax Act, 2003 challenging

the correctness of the order dated 28th August, 2012

passed by the Senior Joint Commissioner, Sales Tax,

Kolkata (North) Circle affirming the order of the assessing

authority denying the claim of export sales made by the

appellants to the tune of Rs.35,88,000/-. The only reason

for which the revision stood dismissed was by observing

that the appellants have not produced records before the

revisional authority. The appellants challenged the said

order by filing the writ petition being W.P. No.1687(W) of

2017.

The learned Single Bench dismissed the writ

petition and declined to interfere with the order passed by

the revisional authority primarily on the ground that the

appellants failed to avail the opportunity granted by the

revisional authority. We are called upon to decide the

correctness of such an order.

We have elaborately heard Mr. N. K.

Chowdhury, learned counsel for the appellants and Mr.

Debasish Ghosh, learned counsel for the respondents /

State. In our considered view, one of the approaches

which can be taken to a matter such as the case at hand

is as done and observed by the learned Single Bench.

This is so because a party who has been afforded an

opportunity by a statutory revisional authority, if he fails

to avail the same, then he cannot be granted further

indulgence. Bearing this in mind, we examined the facts

of the case and we find from the order passed by the

revisional authority that on the second day of hearing, the

partner of the appellants appeared and stated to have

requested for an adjournment. The revisional authority

records that the partner of the appellants could not

produce any document relating to the case and therefore,

rejected the prayer for adjournment and dismissed the

revision petition on the ground that in the absence of

books of accounts and other relevant documents, there is

no scope for examination of the grievances of the

appellants. In our considered view, the approach of the

revisional authority should be with a view to ensure that

the taxes which are legally leviable and collectable are

collected at the appropriate time. Therefore, the

authorities should seldom reject the prayer of the dealers

on technicalities or hyper-technicalities. It may be true

that the partner of the appellants was not in a position to

adequately represent the matter but however, if a short

accommodation had been granted, the entire exercise of

the matter travelling up to this Division Bench could have

been well avoided. Therefore, without expressing anything

on the merits of the matter, we are of the view that one

more opportunity may be granted to the appellants to

establish that the transactions were in fact genuine

exports for which the appellants will be entitled to

produce necessary documents, most of which, according

to the appellants, are already on record.

With the above observations, the appeal stands

allowed and the order and direction issued by the Learned

Single Bench is modified by directing the

appellants/petitioners to appear before the revisional

authority on a date which may be intimated to the

appellants, which shall be within 30 days from the date of

receipt of the copy of this judgment and on the said date

the appellants shall not seek any adjournment but appear

in person or through their authorised representatives,

place all materials before the authority and the revisional

authority shall take a decision on merits and in

accordance with law uninfluenced by any of the

observations contained in the impugned order.

M.A.T. 1978 of 2017 is disposed of.

Re: I.A. CAN 2 of 2017 (Old CAN 11004 of 2017)

Since the appeal has been disposed of, the stay

application has become infructuous.

Urgent photostat certified copy of this order, if

applied for, be supplied expeditiously after complying

with all necessary legal formalities.

( T. S. Sivagnanam, J.)

(Hiranmay Bhattacharyya, J.)