Swastik Metcast Private Limited v. The Sales Tax Officer, Colotolla Charge & ORS

14.07.2021 chanchal WPA 7176 of 2019 Swastik Metcast Pvt. Ltd.

VS Sales Tax Officer, Colotolla Charge;& ORS (via Video Conference) Mr. Anil Kumar Dugar ......For the petitioner Mr. A. Roy Mr. T.M. Siddique Mr. D. Ghosh ..... For the State.

Heard the learned advocates appearing for the parties.

Petitioner submits that in the order dated 16th January, 2017 passed by Fast Track Revisional Authority Commercial Taxes, West Bengal, it appears at page 44 of the writ petition that there is typographical error in mentioning value of C-Form as Rs.10,40,070/- instead of Rs. 1,04,00,471/- in the list of C-Forms submitted at the assessment stage which was not considered in the appellate order. Such order on 24th May, 2013 is appearing at page 37 of the writ petition.

Considering the submissions of the parties, I am of the view that there is no use of keep this writ petition pending and I am inclined to dispose of this writ petition by setting aside the aforesaid impugned orders dated 16th January, 2017 and 24th May, 2013 solely on the ground of not taking into consideration the figure mentioned in CForms as it appears at page 28 of the writ petition and this matter is remanded back to the respondent No.2 on the limited ground of reconsideration of the matter by taking

into consideration of the documents at Page 28 of the writ petition, that is, C-Forms subject to verification and tenability of the claim under the law. Respondent No.2 is to reconsider and dispose of the writ petition within eight weeks from the date of communication of this order strictly in accordance with law.

Let it be recorded that this Court has not gone into the merits of the case. The respondent No.2 is free to decide the case strictly in accordance with law on its own merit. Accordingly, WPA 7176 of 2019 is disposed of. (Md. Nizamuddin, J.)