2022 (7) TMI 571

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....aryya, Ms. Sretapa Sinha .....for the Petitioner Mr. Subir Kumar Saha, Ld. A.G.P., Mr. Bikramaditya Ghosh .. for the State. JUDGMENT (HIRANMAY BHATTACHARYYA, J.) 1. The petitioner has challenged the authority of the Special Commissioner of Revenue, West Bengal to issue notice to the petitioner - dealer proposing to review and / or revise the final Audit cum Assessment order dated 7.....

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.... Value Added Tax Rules, 2005. He further submits that it came to the notice of the concerned respondent, after scrutinizing several files that there was short levy of the value added tax. Thus, he submits that on such ground, the impugned notice dated March 22, 2022 was issued. 4. Heard the learned Advocates for the parties and perused the materials placed. 5. The petitioner has prayed for s....

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....decided. Notice dated March 22, 2022 was issued on the ground of short levy of tax. Accordingly, this Court is of the considered view that the interest of justice will be subserved if liberty is granted to the petitioner to approach the authority concerned by filing an objection to the said notice raising therein all points both factual as well as legal including the issue of jurisdiction of the t....