https://www.taxtmi.com/caselaws?id=299324 A revisional tax authority under the West Bengal Value Added Tax Act, 2003 cannot reject a claim solely because a revised return was not filed within the prescribed period where later-produced documents may show that the goods were wrongly classified. The authority, acting as the final fact-finding body, must examine the additional documents, decide whether they are admissible and relevant, and record reasons for accepting or rejecting them, including why they were not produced earlier. A bare reference to procedural delay is insufficient if the material otherwise supports correction of the classification entry. The High Court therefore held that a reasoned reconsideration on merits was required. en-us Thu, 20 Feb 2014 00:00:00 +0530 Fri, 10 Dec 2021 08:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299324 A revisional tax authority under the West Bengal Value Added Tax Act, 2003 cannot reject a claim solely because a revised return was not filed within the prescribed period where later-produced documents may show that the goods were wrongly classified. The authority, acting as the final fact-finding body, must examine the additional documents, decide whether they are admissible and relevant, and record reasons for accepting or rejecting them, including why they were not produced earlier. A bare reference to procedural delay is insufficient if the material otherwise supports correction of the classification entry. The High Court therefore held that a reasoned reconsideration on merits was required. Case-Laws VAT and Sales Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299324