2016 (4) TMI 1390

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ra Mukherjee ... for the State. ORDER The petitioner has challenged the vires of Section 22(12)(d)(a) of the West Bengal Value Added Tax Act, 2003 on the ground that merely because a registered dealer deals with another registered dealer whose registration is subsequently cancelled does not imply that the concerned transaction at a time that both the dealers held valid registration certificates ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gistration certificate has been cancelled ab initio. Such assertion has been denied by the petitioner.  The immediate challenge in this petition is to a report dated September 22, 2016 prepared in terms of Section 43A of the West Bengal Value Added Tax Act, 2003 and the reversal of the input tax credit on account of the transaction with the other dealer whose registration certificate has bee....