2016 (4) TMI 48

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....Mr. P Dudheria, Adv ORDER The Court : The grievance of the petitioner is that though a limited order was passed against the petitioner for de-selecting the petitioner from the eservices of online generation of waybills in terms of Rule 110B(1) of the West Bengal Value Added Tax Rules, 2005 on October 22, 2014, the electronic generation of C-forms by the petitioner has been arbitrarily stopped on....

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.... page 37 of the petition. Since a substantial part of page 37 appears in handwriting, and the remainder of page 37 is barely legible, pages 38 and 39 show exactly what is recorded at page 37 of the papers. It appears from page 37 of the papers, that the facts pertaining to Heritage Overseas Corporation and Hisdusthan Trading Company were recorded by the Deputy Commissioner, Sales Tax of the Burea....

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....me page of the file with his endorsement "approved as proposed" but such endorsement is immediately below the note prepared by the Senior Joint Commissioner, which would imply that it was the proposal of the Senior Joint Commissioner which was accepted. If the Special Commissioner were to accept the recommendation of the Special Officer in the Bureau of Investigation, the Special Commissioner wou....

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....ine C-form generation facility of the dealers as suggested by the Deputy Commissioner and accepted and recommended by the Special officer, Bureau of Investigation. However, since it is evident that the authorities who have found the alleged irregularities pertaining to the petitioning dealer had recommended the suspension of the electronic generation of the C-forms by the petitioner and the State....