Truvolt Engineering Company Pvt. Ltd. And ANR. v. The Deputy Commissioner Of State Tax And ORS.

23.06.2025 Item No A 134 Saswata WPA 14955 of 2024 Truvolt Engineering Company Pvt. Ltd. & Anr.

versus The Deputy Commissioner of State Tax & Ors.

Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan ...For the petitioner Mr. A. Ray, Ld. GP Mr. Md. T.M.Siddqui, Ld. AGP Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu ...For the State 1.

Although, certain orders have been passed by this Court and though the matter is now confined to payment of interest and computation thereof on the amount which has been refunded to the petitioner, however, as rightly pointed out by Mr. Ray, learned Government Pleader and senior advocate in Court today that the matter pertains to WBVAT Act 2003 and the issues presently raised in the writ petition need to be raised before the appropriate forum, namely, the West Bengal Taxation Tribunal and noting that as on the date when the writ petition was filed, the West Bengal Taxation Tribunal was functional, I am of the view that no further order need be passed in the writ petition. 2.

The petitioner shall be at liberty to approach the West Bengal Taxation Tribunal and raise all points which are covered by the writ petition.

3.

With the above observation and direction, the writ petition is disposed of.

4.

All parties shall act on the basis of the server copy of this order duly downloaded from this Court's official website. (Raja Basu Chowdhury, J.)