M/S Siemens Ltd v. Sr. Joint Commissioner Of Commercial Taxes,Corporate Div&ORS

24.08.2023 PB Sl. No.20.

WPA 23690 of 2019 M/s. Siemens Limited Vs Senior Joint Commissioner of Commercial Taxes, Corporate Division & Ors.

Mr. Deepro Sen.

... For the Petitioner.

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal.

.......for the State.

Heard learned advocates appearing for the parties.

In continuation of and pursuant to the earlier order of this Court dated 10th August, 2023, petitioner has filed "C" and "E-1" Forms before this Court by way of supplementary affidavit which could not be produced by the petitioner, before the authority concerned at the relevant time and petitioner submits that due to reason beyond the control of the petitioner, it could not produce those Forms before the authority concerned and that all those Forms are genuine and valid.

Considering the facts and circumstances of the case and submission of the parties, this writ petition

being WPA 23690 of 2023 is disposed of by directing the respondent authorities concerned to accept the "C" and "E-1" Forms in question annexed to the supplementary affidavit subject to factual verification of the genuineness of the same and allow the consequential benefit of the same to the petitioner within a period of eight weeks from the date of communication of this order. So far as the other grievance raised in this writ petition is concerned, liberty is granted to the petitioner to make appropriate representation before the authority concerned within two weeks from date and if such representation is made by the petitioner within the time stipulated herein, the authority concerned shall consider and dispose of the aforesaid representation in accordance with law and by passing a reasoned and speaking order and after giving an opportunity of personal hearing to the petitioner or his authorized representatives within a period of eight weeks from the date of receipt of such representation.

( Md. Nizamuddin, J.)