Haldia Metcoke Pvt. Ltd. v. Sales Tax Officer, Behala Charge & ORS.

23.09.2021 p.b.

Sl. No.103.

W.P.A. 13601 of 2016 Haldia Metcoke Pvt. Ltd.

Vs.

Sales Tax Officer, Behalf Charge & Ors.

(Via Video Conference) Mr. Piyal Gupta.

......for the petitioner.

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh.

......for the State.

Heard both the parties.

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.13601 of 2016 is disposed of.

Department is to act accordingly.

(Md. Nizamuddin, J.)