Jharna Saha Vs Joint Commissioner or Sales Tax (Calcutta High Court)
Calcutta High Court has directed de novo proceedings in the case of Jharna Saha vs. Joint Commissioner of Sales Tax, ruling that the West Bengal Taxation Tribunal’s order to initiate a fresh assessment after quashing an earlier one for lack of notice was legally unsustainable.
The petitioner, Jharna Saha, challenged the Tribunal’s March 7, 2025, order, which, despite acknowledging the absence of a mandatory notice before the completion of the assessment, allowed the Assessing Officer to restart the process within six months. The High Court, presided over by Justice [Judge’s Name, if available in provided text], found this directive to be in conflict with Section 46(1) of the West Bengal Value Added Tax Act, read with Rule 56(1)(2). These provisions explicitly state that an assessment can only proceed after the service of a mandatory notice in Form-25, allowing the assessee prescribed time for compliance.
The Court emphasized that without proper notice, the tax authority lacks the jurisdiction to conduct an assessment, rendering the initial assessment “non est” (non-existent) in the eyes of the law. The High Court observed that the Tribunal’s decision, in effect, granted the department an extension to initiate a fresh assessment beyond the statutory limitation period. Consequently, the High Court quashed the portion of the Tribunal’s order that remanded the matter for de novo assessment for the period 2009-10.
