A K Comapny v. Asst. Commissioner, State Tax Budge Budge Charge And ORS

20.12.2022 ks WPA 27382 of 2022 sl. 14 A.K. Company Vs Assistant Commissioner, State Tax, Budge Budge Charge & Ors.

Mr. Debanuj Basu Thakur ... For the Petitioner.

Mr. A. Ray, Ld. GP., Mr. T. Siddiqui, Mr. D. Ghosh, Mr. N. Chatterjee, Mr. V. Kothari ... For the State.

By this writ petition, petitioner has challenged the impugned order dated 23rd August, 2022 passed under Section 73 of the WBGST Act on the ground that in the summary of the order dated 23rd August, 2022 instead of 'Quality Industries' it has been recorded as 'Sun Traders as suppliers'.

Considering this technical mistake on the part of the respondents officer concerned and taking into consideration the interest of the revenue, the aforesaid order dated 23rd August, 2022 is treated as withdrawn and directing the officer concerned to issue fresh rectified summary order as indicated above, within a period of two weeks from date.

Let this order be placed before the Commissioner, Commercial Taxes to take note of the conduct of the officer concerned committing mistake causing prejudice to the interest of the revenue and he shall

issue notice to all concerned officers to avoid such type of mistake in future since similar type of mistake this court has noticed in WPA 27375 of 2022 and WPA 27378 of 2022 (Suman Paul vs. Deputy Commissioner, State Tax, Lalbazar and Radhabazar Charge & Ors.) ( Md. Nizamuddin, J. )