Administrative approval confined to the recorded proposal, so online C-form suspension could not be implied.

Administrative approval must be confined to the proposal actually adopted on the record, so a limited endorsement for de-selection from the online waybill facility could not be expanded by implication to suspend online C-form generation. The broader restriction was therefore not treated as authorised, but immediate unconditional restoration of the facility was refused because alleged irregularities still required a hearing. Conditional interim relief was granted, with directions for hearing and a subsequent decision by the authorities.

---

---

Issues: Whether the order approving de-selection from the online waybill facility could be treated as extending to suspension of the online C-form generation facility, and whether the petitioner was entitled to interim restoration of that facility.

Analysis: The notings in the departmental file showed that the approved proposal corresponded only to the Senior Joint Commissioner's note, which referred to de-selection from the e-service of online generation of waybills under Rule 110B(1) of the West Bengal Value Added Tax Rules, 2005. The broader proposal to suspend online C-form generation had been made at an earlier stage, but the Special Commissioner's endorsement did not clearly adopt that wider proposal. The operative order was therefore confined to the limited subject indicated in the approved note and could not be expanded by implication to cover C-form generation. At the same time, because the authorities had raised alleged irregularities and a hearing was still required, immediate unconditional restoration of the facility was not granted.

Conclusion: The earlier approval did not validly extend to stopping online C-form generation, but the petitioner was granted only conditional and interim relief, with a hearing before the Special Officer and a direction for a subsequent decision by the authorities.

Final Conclusion: The petition was disposed of with limited protection in favour of the petitioner, leaving the authorities to decide the entitlement to online C-form generation after hearing.

Ratio Decidendi: An administrative approval must be confined to the proposal actually adopted on the record, and a broader restriction cannot be read into it by implication where the approved note is limited in scope.

---