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NIPIKA AGARWAL PROPRIETRESS OF S.N. TRADING vs. ASSISTANT COMMISSIONER OF STATE TAX, COOCH
(Calcutta High Court)

Hon'ble Judges:

DEBANGSU BASAK
BIBHAS RANJAN DE
Pet. Counsel
Sandip Choradia
Esha Acharya
Res. Counsel
Hirak Barman
Bikramaditya Ghosh

Petitioner / Applicant

NIPIKA AGARWAL PROPRIETRESS OF S.N. TRADING
Respondent ASSISTANT COMMISSIONER OF STATE TAX, COOCH
Court Calcutta High Court
State

West Bengal

Date Jun 9, 2022
Order No.

MAT 15 of 2022 With IA No: CAN 1 of 2022

Citation

2022(6) TAXREPLY 5914
Original Order
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ORDER

The appeal is directed against the order dated February 9, 2022 passed in WPA 1745 of 2021. By the impugned order, the learned Judge was pleased to hold that, despite the assessee receiving further evidences with regard to the quantum of tax liability subsequent to the conclusion of the order of refund, there was no material irregularity in the order of refund warranting interference under Article 226 of the Constitution of India. Learned Advocate appearing for the appellant/writ 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 th....

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