Calcutta High CourtWPA/23995/2016disposed

Frostees Export (India) Pvt. Ltd. & ANR v. Senior Joint Commissione, Commericial Taxes & ORS

2021-09-21Hon'Ble Justice Md. Nizamuddin1 pages

21.09.2021 p.b.

Sl. No.106.

W.P.A. 23995 of 2016 Frostees Export (India) Pvt. Ltd & Anr.

Vs.

Senior Joint Commissioner, Commercial Taxes, Large Tax Paper Unit & Ors.

(Via Video Conference) Mr. A. Ray, Mr. T. M. Siddiqui, Mr. D. Ghosh.

.....for the State.

None appears for the petitioners.

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.23995 of 2016 is disposed of.

Department is to act accordingly.

(Md. Nizamuddin, J.)