Section 22(3) in West Bengal Value Added Tax Act, 2003
(3)Where any registered dealer, or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under this Act, without entering into a transaction of sale, issues to another dealer tax invoice with the intention to defraud the Government revenue, the Commissioner may , after making such inquiry as he thinks fit and after giving the dealers a reasonable opportunity of being heard, deny the benefit of input tax credit or input tax rebate to such dealers issuing or accepting such tax invoice, either prospectively or the prospectively, for the full tax period from such date as he may deem fit and proper.
