Case Law Details
Jac Olivol Products Private Limited Vs Deputy Commissioner of State Tax (Calcutta High Court)
In the case of Jac Olivol Products Private Limited Vs Deputy Commissioner of State Tax, the Calcutta High Court has upheld a preliminary report issued by the Deputy Commissioner of Revenue under section 67 of the West Bengal Goods and Services Tax (WBGST) Act. The court’s decision was largely due to the non-filing of an objection by the petitioner, offering significant insights into procedural aspects of tax-related investigations.
The petitioner challenged the preliminary reports and the jurisdiction of the Deputy Commissioner of Revenue, arguing that the latter had no authority to solicit objections or conduct personal hearings. However, the court found that the petitioner had been granted multiple opportunities to raise objections to the preliminary report and to partake in personal hearings, but had not availed of these opportunities.
The respondent argued that the challenged preliminary reports were merely part of an ongoing investigation and, as such, the case was premature and misconceived. The court agreed with this stance, noting that the officer was acting within the bounds of section 67 of the WBGST Act, which grants the power of inspection, search, and seizure to officers not below the rank of Joint Commissioner.
Furthermore, the court noted that the petitioners failed to attach significant documents to the writ petitions, which were instrumental in shaping the narrative of the case. The court found the cited Supreme Court judgment in the case of Canon India Private Limited irrelevant as it was based on a different Act and had distinguishable facts and law.
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