2025 (3) TMI 61

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....d that the tribunal cannot issue the direction sought for. 2. We have heard the learned advocates for either of the parties. 3. It is true that the learned tribunal could not have granted the direction sought for by the applicant as it would be fall outside the jurisdiction of the tribunal as the tribunal would be entitled to consider the correctness of the order passed by the Revisional Board or the Revisional Authority in a revision petition filed by the assessee challenging the order of assessment. 4. However, the facts of the present case much of which is not in dispute has convinced us to exercise jurisdiction under Article 226 of the Constitution so that a genuine taxpayer like the writ petitioner should not be taxed at highe....

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....espondent, namely, the Deputy Secretary to Government of West Bengal dated 16.11.2022. In the said communication it is admitted that the transaction done by the writ petitioner with the 7th respondent was an inter-State sale. 9. However, since the 7th respondent has not applied for issuance of Form-C declaration before his jurisdictional assessing officer, namely, the 6th respondent, Form-C declaration could not be issued in favour of the writ petitioner. This has been explicitly stated. That apart it has been pointed out by the 6th respondent that the 7th respondent has not submitted any return for the quarter ending 30th June, 2017 and was assessed provisionally under Section 45 of the West Bengal Value Added Tax Act, 2003. 10. Thus....

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....nd there are decisions which have held that if the registration of the selling dealer is valid during the period when the inter-State sale took place, then the selling dealer would be entitled to the concessional rate of tax. 13. More or less an identical issue was decided by the Division Bench of this court in the case of Commissioner of Commercial Taxes and Another v. Tata Steel Limited and Others in FMA 857 of 2022 dated 23.11.2022. 14. We are informed the said decision though the appeal was filed against the said order before the Hon'ble Supreme Court, subsequently, the State Government accepted the decision and the concessional rate of tax was extended to the assessee therein, namely, Tata Steel Limited. Though this writ petition....