reasonable opportunity to placed documents
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Case Title |
Nipika Agarwal Proprietress of S.N.Trading vs Assistant Commissioner of State Tax,Cooch & Ors. |
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Court |
Calcutta High Court |
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Honorable Judges |
Justice Debangsu Basak & Justice Bibhas Ranjan De |
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Citation |
2022 (6) GSTPanacea 250 HC Calcutta MAT 15 of 2022 with IA No: CAN 1 of 2022 |
|
Judgement Date |
09-June-2022 |
|
Council for Petitioner |
Sandip Choradia Esha Acharya |
|
Council for Respondent |
Hirak Barman Bikramaditya Ghosh |
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Section |
|
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In Favour of |
Favour of Assessee |
The Calcutta High Court bench of Justice Debangsu Basak & Justice Bibhas Ranjan De has held that another opportunity should be granted to the writ petitioner to place the document 4 dated August 25, 2021 before the revisional authority where documents are received after order passed.
FACTS OF THE CASE
Petitioner submits that the order of refund was passed on May 3, 2021.Subsequent thereto, the assessee received Certificate of Export of August 25, 2021.
There was no lacuna on the part of the assessee in receiving the Certificate. If such Certificate is placed before the revisional authority, the petitioner will be entitled to refund of the tax liability of the petitioner. The Certificate is a material evidence which the revisional authority needs to consider in order to assess the tax liability of the petitioner.
Petitioner submits that the tax authorities cannot derive undue benefit of circumstances which are beyond the control of the appellant/writ petitioner. The tax authorities are obliged to give actual credit for the tax paid.
reasonable opportunity to placed documents
COURT HELD
Considering the facts as recorded, held that the liability to taxation in respect of assessee should not escape assessee and likewise where the assessee was not in a position to show certain evidences which impacts the tax liability, reasonable opportunity should be afforded to such assessee to bring such evidences to the notice of the tax authorities.
In such circumstances, we are of the view that another opportunity should be granted to the appellant/writ petitioner to place the document 4 dated August 25, 2021 before the revisional authority.
reasonable opportunity to placed documents
ANALYSIS OF THE JUDGEMENT
The revisional authority passed an order assessing the tax liability of the petitioner on May 3, 2021.
However, subsequent thereto, the appellant/writ petitioner received the document dated August 25, 2021 which impacts the tax liability of the appellant/writ petitioner.
The appellant/writ petitiner is not at all fault in not receiving the document dated August 25, 2021 that the appellant/writ petitioner seeks to place before the revisional authority.
It is not a case that the appellant/writ petitioner was in possession of certain documents which the appellant/writ petitioner did not place before the revisional authority. Rather, it is a case where the appellant/writ petitioner received a document subsequent to the order of the revisional authority.
In such circumstances, we are of the view that another opportunity should be granted to the petitioner.
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Nipika Agarwal Proprietress of S.N.Trading
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