M/S Reliance Jute Mills (International) Ltd. v. Senior Joint Commissioner Of Commercial Tax Audit Unit I&ORS

S/L 15 14.12.2020 Court No.26 SD WPA 23696 of 2019 (Via Video Conference) M/s. Reliance Jute Mills (International) Ltd. Vs.

Senior Joint Commissioner & Ors.

Mr. Saurabh Bagadia Mr. Pranav Sharma ... for the Petitioner.

Mr. Abhratosh Majumder Mr. T.M. Siddiqui Mr. Debasish Ghosh ... for the State.

A revisional order dated December 7, 2018 read with review order dated September 12, 2019 are under challenge in the present writ petition.

The State is represented.

It is the contention of the petitioner that it has received C Forms subsequent to the order of assessment and in fact, subsequent to the order impugned. Moreover, the petitioners anticipate receipts of further C Forms. It seeks one opportunity to have such C Forms adjudicated upon in the proceedings.

In such circumstances, the impugned orders dated December 7, 2018 and September 12, 2019 are set aside to the extent of new C Forms that the petitioners produce before the revisional authority. The revisional authority is requested to dispose of the proceedings as expeditiously as possible.

With these observations, W.P.A. 23696 of 2019 is disposed of.

Since, no affidavit-in-opposition has been called for the allegations made in the writ petition are deemed to have not been admitted by the respondents.

There will be no order as to costs.

Urgent photostat certified copy of this order, if applied for, be given to the parties upon compliance of all necessary formalities.

(Shekhar B. Saraf, J.)