Messrs M K Patel Exim Pvt Ltd & ANR v. Sr Joint Comm, S. Tax Kol N Circle& ORS

13.07.2021 p.b.

Sl. No.5.

W.P.A. 8573 of 2016 Messrs. M.K. Patel Exim Private Limited & Anr. Vs.

Senior Joint Commissioner, Sales Tax, Kolkata North Circle & Ors.

(Via Video Conference) Ms. Sutapa Roy Choudhury, Mr. Abhijit Das.

.........for the petitioners.

Mr. Anirban Ray, Mr. T.M. Siddiqui, Mr. Prithu Dudhoria, Mr. N. Chatterjee.

........for the State.

Heard learned advocates appearing for the parties. Since the matter involves under Section 84 of the West Bengal Value Added Tax Act, 2002, it has been submitted that appropriate forum for adjudication of this dispute is the West Bengal Taxation Tribunal. Department is directed to transmit the records of the case to the West Bengal Taxation Tribunal within four weeks.

The application being WPA No.8573 of 2016 is disposed of.

(Md. Nizamuddin, J.)