https://www.taxtmi.com/caselaws?id=417838 The Tribunal could validly recall its earlier non-speaking order on review because a connected High Court decision had already upheld an identical notice arising from the same transaction and dealer, revealing an apparent error in the original order; the review recall was upheld. Section 46 of the West Bengal Value Added Tax Act was construed as an inclusive assessment provision permitting notice where the Commissioner is prima facie satisfied about short payment, excess input tax credit, loss of revenue, or other recorded reasons. Allegations of excess carry forward of input tax credit supplied sufficient prima facie material, and the wide wording of the provision made noscitur a sociis and ejusdem generis inapplicable; the assessment notices were held valid. en-us Mon, 31 Jan 2022 00:00:00 +0530 Tue, 17 May 2022 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417838 The Tribunal could validly recall its earlier non-speaking order on review because a connected High Court decision had already upheld an identical notice arising from the same transaction and dealer, revealing an apparent error in the original order; the review recall was upheld. Section 46 of the West Bengal Value Added Tax Act was construed as an inclusive assessment provision permitting notice where the Commissioner is prima facie satisfied about short payment, excess input tax credit, loss of revenue, or other recorded reasons. Allegations of excess carry forward of input tax credit supplied sufficient prima facie material, and the wide wording of the provision made noscitur a sociis and ejusdem generis inapplicable; the assessment notices were held valid. Case-Laws VAT and Sales Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417838