Rajgaria Timber P. Ltd. v. Jt. Com. Com. Taxes Jorabagan Ch. & ORS.

S/L 77 05.08.2021 Court. No. 2 cm WPA 20808 of 2016 Rajgaria Timber Pvt. Ltd Vs.

Joint Commissioner, Commercial Taxes, Jorabagan Charge & Ors.

(Through Video Conference) Ms. Piyal Gupta .... For the Petitioner.

Mr. A. Ray, Ld. G.P.

Mr. S. Mukherjee Mr. D. ghosh ... For the State Both the parties are present.

It appears from the record that this matter relates to Section 84 VAT Act, 2003 and the Rule 138(2) (b) (ia) of the VAT Rules, 2005 and the appropriate forum for adjudication of the disputes involved in the writ petition is West Bengal Taxation Tribunal. Accordingly 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 20808 of 2016 is disposed of.

(Md. Nizamuddin, J.)