Loi Wesman Thermprocess Pvt. Ltd vs Deputy Commissioner
2022 Latest Caselaw 1408 Cal

22.3.2022
   ks                     WPA 9364 of 2022
 sl. 31
                  LOI Wesman Thermprocess Pvt. Ltd.
                              Vs
            Deputy Commissioner, Sales Tax, Ballygunge Charge,
            Kolkaga & Ors.


            Mr. Avra Mazumdar,
            Mrs. Sudeshna Mazumder,
            Sk. Md. Blwal Hossain
                          ... For the Petitioner.
            Mr. A. Roy, Ld. GP
            Mr. T.M. Siddiqui,
            Mr. Debasish Ghosh
                          ... For the State.


              Heard learned Advocates appearing for the parties.

              In this writ petition, petitioner has challenged the

            impugned order dated 20th February, 2017 passed by

            the Revisional Authority in Revision Case No. REV-

            199/FT-III/15-16 on the ground that the same is non-

            speaking and bad in law for the reason that the issues,

            points of law and judgments relied upon by the

            petitioner in its written submission as appears at page

            39 of the writ petition has not been considered and

            discussed and the Revisional Authority concerned has

            not given its own findings on the same.

               Mr. Ghosh, learned Advocate appearing for the

            respondents is not in a position to contradict the

factual position as appears from the impugned order

that the Revisional Authority has not considered and

given its own findings on the issues raised by the

petitioner in the said written submission as appears at

page 39 of the writ petition and the grounds of revision

as appears at page 35 of the writ petition.

Considering the submission of the parties and in

view of the discussion made above, the impugned

order dated 20th February, 2017 is set aside and the

case is remanded back to the Revisional Authority

concerned to consider afresh and pass a speaking

order particularly dealing with the grounds raised by

the petitioner in its revisional application and the

issues and judgments referred in its written

submission, within 12 weeks from the date of

communication of this order.

Respondent/Revisional Authority while passing a

fresh order on the aforesaid revisional application will

take an independent view without being influenced by

any observation made in this order.

With these observations and directions this writ

petition, being WPA 9364 of 2017 is disposed of.

( Md. Nizamuddin, J. )