2024 (1) TMI 1082

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....the tribunal namely, Pacharia Exports Private Limited. 2. Two grounds were canvassed by the writ petitioner before the learned tribunal. The first ground being that the Assessing Officer while passing the order of assessment dated 27.06.2011 had allowed the claim of ITC made by the writ petitioner. But, however, denied the same in respect of the export transaction. 3. The petitioner being aggrieved by such order, preferred an appeal to the appellate authority and the appellate authority by order dated 23.05.2015 allowed the appeal. Thereafter, the Special Commissioner, Commercial Taxes, West Bengal exercised his power of suo motu revision under section 85 and set aside the assessment order dated 27.06.2011 in so far as it grants the claim....

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....the appellate authority and therefore it was held that the Senior Joint Commissioner had rightly exercised the power of suo motu revision. Section 85 of the West Bengal VAT Act deals with suo motu revision by the Commissioner. Sub-section (1) of section 85 states that subject to such rules as may be made and for reasons to be recorded in writing, the Commissioner may, on his own motion, revise a provisional assessment order or any other assessment order. 8. The other contention raised was that the Special Commissioner is not the appropriate authority to exercise such powers. Section 4 of the West Bengal VAT Act defines what is a Special Commissioner. Subsection (1) states that the State Government may appoint one or more persons to be the ....

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....t Sales Tax Officer or Sales Tax Officer. 12. In our opinion this issue has become academic. More so, when as against the assessment order the writ petitioner had filed an appeal and when the matter was fixed at the appellate stage, an authority who is junior than the appellate authority can obviously not exercise this power of suo motu revision. Above all a Senior Commissioner who is none other than the Commissioner of Sales Tax being a superior authority has sufficient jurisdiction to exercise the power of suo motu revision. 13. Therefore, the said ground raised by the writ petitioner does not appear consideration and accordingly stands rejected. 14. The second aspect of the matter which was argued by the learned counsel for the petiti....