2021 (12) TMI 150

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....am And Hiranmay Bhattacharyya, JJ. Mr. N. K. Chowdhury, Mr. Nilotpal Chowdhury ... for the appellants Mr. Anirban Ray, Ld. G.P., Mr. T. M. Siddique, Mr. Debasish Ghosh .. for the State ORDER We are informed that originals of both the applications are not traceable and therefore, photocopies of the same have been filed before us which shall be treated as the originals. Re: I.A. CAN 1....

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....e said order was passed in an application for revision filed under Section 9 (2) of the Central Sales Tax Act, 1956 read with Section 87A of the Value Added Tax Act, 2003 challenging the correctness of the order dated 28th August, 2012 passed by the Senior Joint Commissioner, Sales Tax, Kolkata (North) Circle affirming the order of the assessing authority denying the claim of export sales made by ....

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....aches which can be taken to a matter such as the case at hand is as done and observed by the learned Single Bench. This is so because a party who has been afforded an opportunity by a statutory revisional authority, if he fails to avail the same, then he cannot be granted further indulgence. Bearing this in mind, we examined the facts of the case and we find from the order passed by the revisional....

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....lities. It may be true that the partner of the appellants was not in a position to adequately represent the matter but however, if a short accommodation had been granted, the entire exercise of the matter travelling up to this Division Bench could have been well avoided. Therefore, without expressing anything on the merits of the matter, we are of the view that one more opportunity may be granted ....