2014 (2) TMI 1400

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....erjee. 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 for the period from 01.04.2006 to 31.03.20....

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.... 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 assessment on the basis of the return, the authori....

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....ing 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 that the Assessee has not explained why the said ....