Calcutta High CourtWPA/24670/2016dismissed for default

Aloke Garodia v. Commissioner Of Central Exc.,Service T & C,Durgapur Commiss.

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

21.09.2021 p.b.

Sl. No.108.

W.P.A. 24670 of 2016 Alok Garodia Vs.

Commissioner of Central Excise, Service Tax & Customs, Durgapur Commissionerate (Via Video Conference) Mr. A. Ray, Mr. T. M. Siddiqui, Mr. N. Chatterjee.

.....for the State.

None appears for the petitioner.

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.24670 of 2016 is disposed of.

Department is to act accordingly.

(Md. Nizamuddin, J.)