Vishva Electrotech Limited vs Joint Commissioner
2022 Latest Caselaw 2725 Cal

10.5.2022
   ks                      WPA 6647 of 2022
 sl. 36
                     Vishva Electrotech Limited
                               Vs
            Joint Commissioner, Commercial Taxes, Cossipore
            Charge & Ors.

            Mr. Sourav Bagaria,
            Ms. Iram Hassan,
            Mr. Sanket Sarawgi,
            Mr. Subhajit Ghosh
                          ... For the Petitioners.
            Mr. A. Roy, Ld. GP
            Mr. T.M. Siddiqui,
            Mr. S. Mukherjee
            Mr. Debasish Ghosh
                          ... For the State.


              Heard learned Advocates appearing for the parties.

              In this writ petition, petitioner has challenged the

            impugned judgment dated 7th March, 2018 passed by

            the West Bengal Commercial Taxes Appellate and

            Revisional Board which was served on the petitioner

            on 23rd April, 2021 which is matters of record,

            rejecting the claim of the petitioner on the "C" Forms

            in question on the ground that the same were not

            verified by the electronic verification system. Petitioner

            submits that the same have been verified by the Uttar

            Pradesh Commercial Tax Department and certificate in

            this regard has been issued, which is at page 51 of the

            writ petition and learned Advocate appearing for the

            State   respondents    submits     that   the   aforesaid

certificate issued by the Uttar Pradesh Commercial

Tax Department relating to "C" Forms in question may

be reconsidered by the Revisional Board.

Considering the submission of the parties, this writ

petition, being WPA 6647 of 2022 is disposed of by

setting aside the impugned judgment dated 7th March,

2018 and the case is remanded back to the Revisional

Board Authority to consider afresh the case of the

petitioner by taking into consideration the aforesaid

verified "C" Forms which have been certified by the

Commercial Tax Authority of Uttar Pradesh, within

eight weeks from the date of communication of this

order.

Needless to mention that before passing a fresh

order, the Authority will give an opportunity of hearing

to the petitioner or its authorised representative.

( Md. Nizamuddin, J. )