Tide Water Oil Co (India) Limited vs Deputy Commissioner Of ...
2022 Latest Caselaw 6373 Cal

Item no. 13


                IN THE HIGH COURT AT CALCUTTA
                          CIVIL APPELLATE JURISDICTION
                                 APPELLATE SIDE

Present:
The Hon'ble Justice T.S. Sivagnanam
              And
The Hon'ble Justice Supratim Bhattacharya


                                MAT 1351 of 2022
                                      with
                              IA No. CAN 1 of 2022

               Tide Water Oil Co (India) Limited
                              vs.
  Deputy Commissioner of Commercial Taxes, Lyons Range
                         & ors.


Appearance:
For the Appellants        :   Mr. Sumit Ghosh
                              Mr. Souradeep Majumder

For the State             :   Mr. A. Ray, ld. G.P.
                              Md. T. M. Siddiqui, ld. A.G.P.
                              Mr. D. Ghosh
                              Mr. N. Chatterjee


Heard on                  : 08.09.2022

Judgment on               : 08.09.2022


T.S. Sivagnanam J.:

              This intra court appeal filed by the writ petitioner is directed

against the order passed on 11.08.2022 in WPA 17729/2022.              In the
                                      2




said writ petition the appellant had challenged the order dated

01.11.2021

passed by the authority rejecting the C-Forms issued by

Tide Water Oil Co (India) Limited in respect of lubricants which were

purchased from the appellant/seller. The learned Single Judge

dismissed the writ petition solely on the ground that the order has been

passed by the authority in accordance with the statutory provisions and

there is no violation of principles of natural justice. Aggrieved by such

order, the appellant is before us by way of this appeal.

Heard at length learned counsel for the parties.

After considering the materials on record placed before us,

we are unable to persuade ourselves to agree with the conclusion arrived

at by the learned Single Judge. We say so because of the underlying

principle as to how the C-Form declarations have to be considered.

There are several decisions of various Courts which have held that mere

technical defect in a C-Form declaration issued by the purchasing dealer

should not be a ground to deny the benefit to the selling dealer and the

selling dealer shall be entitled to substantiate all other

contemporaneous records to establish the genuinity of the transactions

and all other details.

Learned counsel for the appellant pointed out that that the

C-Form invoice date is 21.07.2015 which is the date on which the

products were received by the purchasing dealer. Further, it is pointed

out that the correct date which has been reckoned is 21.07.2015 and

not 30.06.2015 and if the correct date is reckoned then it falls within

the quarter ending September, 2015 and as such there is no defect in

the C-Forms issued by the purchasing dealer.

We are prima facie satisfied with the contention placed by

the learned counsel for the appellant. However, since the C-Forms have

to be considered by the concerned authority, we are inclined to remand

back the matter to the authority for fresh consideration.

In the result, the appeal stands allowed. Consequently, the

connected application also stands disposed of. The order passed in the

writ petition is set aside and the writ petition is allowed. The order of

rejection of the C-Forms by order dated 01.11.2021, the matter is

remanded back to the authority for fresh consideration of the C-Forms.

It is seen that in respect of other Forms also the same is the factual

position.

Thus, bearing in mind the legal principle as to how the C-

Form declarations have been considered, the authority is directed to

exercise its jurisdiction in an appropriate manner and in accordance

with law. The directions, as stated hereinabove, shall be complied with

by the authority within a period of two weeks from the date of receipt of

the server copy of this order.

No costs.

(T. S. Sivagnanam, J.)

(Supratim Bhattacharya, J.)

Raja Pal/Amitava (AR. CT.)