Sms Paryavaran Ltd. v. Dy. Commissioner Of Commercial Taxes, Durgapur Charge & ORS

S/L 100 21.09.2021 Court. No. 2 cm WPA 14779 of 2016 SMS Paryavaran Ltd Vs.

Deputy Commissioner of Commercial Taxes, Durgapur Charge & Ors.

(Through Video Conference) Mr. A. Ray, Ld. GP Mr. S. Mukherjee Mr. N. Chatterjee .... For the State None appears for the petitioner.

Learned advocate for the State respondents is present.

It has been submitted that the issue involved in this writ petition relates to validity of Section 84 of the West Bengal Value Added Tax, 2003, and the appropriate forum for adjudication of this issue is the West Bengal Taxation Tribunal.

Accordingly, the department is directed to transmit the record of this case to the West Bengal Taxation Tribunal within four weeks.

The department is to act accordingly.

WPA 14779 of 2016 is disposed of (Md. Nizamuddin, J.)