2020 (3) TMI 1126

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....er(s) : Mr. S.M. Chakraborty, Sr. Advocate, Mr. Suman Bhattacharjee, Advocate. For Respondent(s) : None. JUDGMENT & ORDER(ORAL) (Akil Kureshi, C.J.) Petitioner has challenged a revisional order dated 06.11.2015 passed by the Commissioner of Taxes by which he rejected the petitioner's revision petition against a composition order dated 02.09.2014.   2. Brief facts are as under: ....

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....lace) at 11:15 A.M. on 02-09-2014, vide vehicle No. 2. Whereas, the person failed to produce relevant documents regarding compliance of the Provisions of the TVAT Act in respect of transport of taxable goods to the State/in respect of selling/taking delivery of taxable goods and we are satisfied that M/s. Radio Mechanical Centre, Mantri Bari Road has violated the provision of Section 66(1....

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.... offence. His request was accepted by the Superintendent of Taxes who passed the composition order on 02.09.2014 levying a total sum of Rs. 2,61,000 (rupees two lakhs sixty one thousand) from the petitioner which included the unpaid tax and composition charges on the basic value of goods of Rs. 6,00,000 (rupees six lakhs). 4. The petitioner thereafter filed a revision petition against the said ....

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....ven though the petitioner might have opted for compounding, revision petition was maintainable. 6. Having heard learned counsel for the petitioner and having perused the documents on record, we have no quarrel with the counsel's legal submission that a pure question of inherent lack of jurisdiction can be raised even where a party has not contested the proceedings before a certain authority. As....