Amits Agency &ORS v. The Sales Tax Officer, Ballygunge Charge &ORS

29.07.2021 p.b.

Sl. No.50.

W.P.A. 877 of 2017 Amits Agency & Ors.

Vs.

Sales Tax Officer, Ballygunge Charge & Ors.

(Via Video Conference) Mr. Rajarshi Chatterjee.

.......for the petitioners.

Mr. A. Ray, Mr. S. Mukherjee, Mr. D. Ghosh.

.......for the State.

Both the parties are present.

It has been submitted by the parties that the issue involved in this writ petition is relating to constitutionality of Section 84 of the West Bengal Value Added Tax Act, 2003 and the appropriate forum for adjudication of this issue involved is the West Bengal Taxation Tribunal. Accordingly, department is directed to transmit the records of this case to the West Bengal Taxation Tribunal within four weeks.

The writ petition being WPA No.877 of 2017 is disposed of.

(Md. Nizamuddin, J.)