Libra Retailer Pvt Ltd v. Sales Tax Officer, Park St. Charge, & ORS

23.09.2021 p.b.

Sl. No.102.

W.P.A. 13563 of 2016 Libra Retailer Pvt. Ltd.

Vs.

Senior Joint Commissioner of Commercial Taxes, Kolkata South Circle & Ors.

(Via Video Conference) Mr. A. Ray, Mr. S. Mukherjee, Mr. N. Chatterjee.

......for the State.

None appears for the petitioner.

Learned advocates for the State respondents are present.

The dispute relates to amended provision of Section 84 of the West Bengal VAT Act and the rules thereunder and the appropriate forum for adjudication of the same is the West Bengal Taxation Tribunal.

Accordingly, the 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.13563 of 2016 is disposed of.

Department is to act accordingly.

(Md. Nizamuddin, J.)