Calcutta High CourtWPA/24586/2016disposed

Bridge & Roof Co. (I) Ltd. v. Sr. Jt. Com. Com. Taxes & ORS.

2021-09-16Hon'Ble Justice Md. Nizamuddin1 pages

S/L 100 16.09.2021 Court. No. 2 cm WPA 24586 of 2016 Bridge & Roof Company (I) Ltd Vs.

Senior Joint Commissioner Commercial Taxes, Large Taxpayer Unit, & Ors.

(Through Video Conference) Mr. A. Ray, Ld. G.P.

Mr. S. Mukherjee Mr. D. Ghosh .... For the State None appears for the petitioner.

Learned advocate for the State respondents are 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 24586 of 2016 is disposed of.

(Md. Nizamuddin, J.)