Schneider Electric India Private Limited v. Senior Joint Commissioner Of Sales Tax And ORS.

WPA 17417 OF 2022 16.08.2022 Sl no. 6 Schneider Electric India Private Limited.

Ct no. 2 - Vs - P.M.

Joint Commissioner of Sales Tax, Large Taxpayer Unit (LTU) & Ors.

Mr. Siddhartha S. Sengupta, Mr. Samiddha S. Sengupta ... for the petitioner Mr. Anirban Ray, Ld. Govt. Pleader Mr. T.M. Siddiqui, Mr. N. Chatterjee, Mr. V. Kothari .... For the State Heard learned advocates appearing for the parties.

Petitioner has filed this writ petition for the relief of direction upon the authority concerned to accept the 'C' Forms in question referred in page 1219 of the writ petition which could not be submitted either before the adjudicating authority or appellate authority or revisional authority due to nonavailability of the same for the reason beyond its control.

Considering the submission of the parties and for the ends of justice the impugned order dated 16th March, 2020 passed by the revisional authority and the order dated 22nd February, 2018 and the assessment order dated 26th June, 2013 are set aside and the matter is remanded back to the assessing

officer concerned to pass a fresh order on the 'C' Forms in question referred in his writ petition and accept the same after verification of genuineness of the same within a period of eight weeks from the date of communication of this order.

With this observation and direction this writ petition being WPA 17417 of 2022 stands disposed of.

(Md. Nizamuddin, J.)