Deadline set for filing objections to audit report revision, Commissioner to conclude in 3 weeks.

The Court granted the petitioner two weeks to file objections to the notice proposing to revise the final audit report cum assessment order. The Special Commissioner of Revenue was directed to conclude the proceeding within three weeks after considering the objections. If the petitioner failed to file objections, the proceeding was to be completed within three weeks from the objection filing deadline. No costs were awarded, and the Court ordered the prompt provision of a certified copy of the order to the parties.

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Issues Involved:
Challenge to authority of Special Commissioner of Revenue to issue notice for review of final Audit cum Assessment order.

Analysis:
The petitioner challenged the authority of the Special Commissioner of Revenue to issue a notice proposing to review and revise the final Audit cum Assessment order. The petitioner's counsel argued that the respondent authority was trying to delay the refund of input tax credit by repeatedly issuing show cause notices. On the other hand, the revenue's counsel stated that the revision was done in accordance with the West Bengal Value Added Tax Act, 2005, due to the detection of short levy of tax. The Court noted the need to decide various factual and legal issues, including the jurisdiction of the third respondent to issue such a notice.

The petitioner sought to set aside the notice proposing to revise the final audit report cum assessment order due to the alleged short levy of tax. The Court granted the petitioner two weeks to file objections to the proposed order, raising all legal, factual, and jurisdictional issues. It directed the Special Commissioner of Revenue to conclude the proceeding after considering the objections and providing an opportunity for a hearing. The entire process was to be completed within three weeks from the date of filing the objections.

If the petitioner failed to file objections within the specified time, the Special Commissioner of Revenue was directed to conclude the proceeding within three weeks from the expiry of the objection filing period. The case was disposed of with these directions, and no costs were awarded. The Court ordered the expeditious provision of a certified copy of the order to the parties upon compliance with legal formalities.

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