2014 (2) TMI 1400

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....bhratosh Majumder, Mr. Soumitra Mukherjee. ORDER  The order dated 16th April, 2013 passed by the West Bengal Commercial Taxes Appellate & Revisional Board (hereinafter referred to as 'the Board') in Revision (VAT) Case No. 2094 of 2010- 2011 is assailed in this writ petition. The petitioner has shown the goods worth Rs. 4,52,15,725.41p. as stock transfer in the return filed f....

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....d as prescribed under Section 33 (3) of the West Bengal Value Added Tax Act, 2003 and secondly that the documents sought to be produced for the first time shall not be accepted. It is no doubt true that a particular amount is shown under stock transfer and it is equally true that revised return is not filed within the period prescribed under Section 33 (3) of the said Act. While making an asses....

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....te & Revisional Board, being the last fact finding authority, has to record its satisfaction on the documents produced for the first time before it and should also record the reasons relating to the non-production of those documents either before the Assessing Authority or the Appellate Authority. The order impugned in this writ petition is bereft of any such reasoning except a stray statement ....