2025-VIL-454-CAL
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VAT High Court Cases

West Bengal Value Added Tax Act, 2003 - Addition of 40% to Contractual Transfer Price (CTP), double taxation on price variation - Constitutional validity of the amended Section 84 of the Act – HELD - The validity of the amended Section 84 has been upheld by the Division Bench of the Court, and therefore, the petitioner cannot canvass such a ground - the assessment order appeared to be a high-pitched assessment. The Assessing Officer had used the expression "best of judgment" in more than one place, which could not have been the case as the petitioner was granted an opportunity to place its submissions, which were recorded in the assessment order - the petitioner had raised specific grounds regarding the maintenance of separate VAT audit reports for the works executed in West Bengal, which were duly certified by a Chartered Accountant. The Assessing Officer had insisted on a separate Profit and Loss account for the State of West Bengal. These contentions of the petitioner need to be examined by the Assessing Officer on merits, and the assessment should not be done on a "best of judgment" basis – Further, the petitioner had provided a factual explanation regarding the price variation, which was already included in the bills raised by the petitioner, and the Assessing Officer had added the same amount again, leading to double taxation. This aspect also needs to be examined by the Assessing Officer on merits - the assessment order is set aside and the Assessing Officer is directed to re-examine the matter – The writ petition is disposed of
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