ASIT BARAN GHOSH Vs. SALES TAX OFFICER AND ORS.

JUDGEMENT

(1.) THE applicant, Sri Asit Baran Ghosh, proprietor, carrying on business as a reseller of kerosene oil under the name and style of M/s. Asit Baran Ghosh, having registered place of business at Mondal Hat, Ghatugachi, Chakda, Nadia, applied for registration under Section 24 of the West Bengal Value Added Tax Act, 2003 (in short, "the VAT Act") on March 21, 2006 though being liable to pay tax with effect from April 29, 2005.

(2.) ON the basis of the said application for registration, the Sales Tax Officer, Krishnanagar Charge (in short, "STO/KR") granted registration to the applicant on March 29, 2006. The registration certificate was made effective from the date of passing the order, i.e., from March 29, 2006 and the same was forwarded to the applicant on June 9, 2006 under Memo No. 1296 of even date.

(3.) ON going through the registration certificate sent to the applicant, it appeared to him that his prayer for making the registration certificate effective from the date of incurring liability to pay tax had not been entertained. So being aggrieved by the order of STO/KR, the applicant preferred a revision petition before the Assistant Commissioner of Sales Tax, Berhampore Circle (in short, "ACST/BRC") with the prayer to make the registration certificate effective from the date of incurring the liability. ACST/BRC disposed of the said revision petition by an order dated September 25, 2006 confirming the order dated March 29, 2006 of STO/KR and further observed that the applicant would not be entitled to input -tax credit for the period from April 29, 2005 to March 28, 2006. The applicant moved a further revision petition before the Deputy Commissioner of Sales Tax, Berhampore Circle (in short, "DCST/BRC") against the order dated September 25, 2006 as aforesaid. None appeared before DCST/BRC on the date of hearing, i.e., on July 11, 2007. Even there was no prayer from the side of the applicant praying for any adjournment. DCST/BRC, on perusal of records, passed the order on July 11, 2007 confirming the order dated September 25, 2006 of ACST/BRC.