Sanjay Raj Aggarwal v. Sales Tax Officer Central Audit Unit & ORS

S/L 30 17.03.2022 Court No.2 SD WPA 18011 of 2017 Sanjay Raj Aggarwal Vs.

Sales Tax Officer & Ors.

Mr. Boudhayan Bhattacharyya Ms. Sretapa Sinha Mr. Soumyojyoti Chandra ... for the Petitioner.

Mr. A. Ray Mr. S. Mukherjee Mr. N. Chatterjee ... for the State.

Affidavit-in-opposition filed by the respondents be taken on record.

Heard learned advocates appearing for the parties. In this matter, the petitioner has challenged the impugned order dated August 30, 2016 passed by the Fast Track Revisional Authority confirming the order of the appellate authority dated August 6, 2012 and order of assessing authority dated December 15, 2011, on the ground that the impugned order is not a speaking order. On perusal of the same I find that none of the grounds raised by the petitioner in its application for revision has been discussed and considered.

Considering the facts of the case and what appears from record, the impugned order dated August 30, 2016 is set aside and the matter is remanded back to the authority concerned to consider afresh the revision application of the petitioner in accordance with law and by passing a reasoned

speaking order after giving opportunity of hearing to the petitioner or his authorized representative within a period of twelve weeks from the date of communication of this order. With these observations and directions, WPA 18011 of 2017 stands disposed of.

(Md. Nizamuddin, J.)