https://www.taxtmi.com/caselaws?id=448683 The West Bengal Taxation Tribunal upheld the denial of Input Tax Credit (ITC) in an export transaction, affirming the Special Commissioner's jurisdiction to set aside the assessment order. The tribunal found that the Special Commissioner correctly exercised suo motu revision powers under Section 85 of the West Bengal VAT Act, as appointed by the State Government. The petitioner's failure to fulfill the condition of payment to the selling dealer by specified means justified the denial of ITC. Consequently, the writ petition challenging the tribunal's order was dismissed without costs. en-us Tue, 09 Jan 2024 00:00:00 +0530 Sat, 27 Jan 2024 08:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448683 The West Bengal Taxation Tribunal upheld the denial of Input Tax Credit (ITC) in an export transaction, affirming the Special Commissioner's jurisdiction to set aside the assessment order. The tribunal found that the Special Commissioner correctly exercised suo motu revision powers under Section 85 of the West Bengal VAT Act, as appointed by the State Government. The petitioner's failure to fulfill the condition of payment to the selling dealer by specified means justified the denial of ITC. Consequently, the writ petition challenging the tribunal's order was dismissed without costs. Case-Laws VAT and Sales Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448683