2025 (8) TMI 82

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....DAS) Appearance:- For the Petitioner: Mr. Anil Kumar Duggar Mr. Rituraj Chakraborty.   For the State: Mr. Tanoy Chakraborty Mr. Saptak Sanyal.   (T.S. SIVAGNANAM, C.J.) 1. This writ petition has been filed by a registered dealer under the provisions of the West Bengal Value Added Tax Act, 2003 (for brevity 'the Act') challenging the order passed by West Bengal Taxation Tri....

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....writ petitioner has filed the present writ petition. 4. We have heard Mr. Anil Kr. Duggar, learned advocate for the writ petitioner and Mr. Tanoy Chakraborty, learned senior Government counsel appearing for the respondent. 5. On perusal of the assessment order, it is seen that it is an ex-parte order. However, part of the ITC claimed by the writ petitioner has been allowed for the relevant y....

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....the writ petitioner to avail the alternative remedy. Against the said order, an intra-Court appeal was filed in M.A.T. 80 of 2022, which was allowed by judgment dated 8th March, 2022 and the writ petitioner's GST registration certificate was directed to be restored. 8. Mr. Duggar, learned advocate appearing for the writ petitioner submitted that registration certificate has been restored and co....

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....he matter stands remanded to the assessing officer. 11. The assessing officer shall afford an opportunity of personal hearing to the writ petitioner on 19th August, 2025, on which date the writ petitioner will be entitled to place written submissions, produce books of accounts and all details and documents and after considering all the particulars, which are furnished and the submissions made, ....