M/S Sarang Plastics P Ltd v. Deputy Comm Commercial Taxws Bhowanipore Chr & ORS

05.08.2021 p.b.

Sl. No.83.

W.P.A. 25146 of 2016 M/s. Saarang Plastics Pvt. Ltd.

Vs.

Deputy Commissioner, Commercial Taxes, Bhowanipore Charge & Ors.

(Via Video Conference) Mr. A. Ray, Mr. S. Mukherjee, Mr. D. Ghosh.

.....for the State.

None appears on behalf of the petitioner.

The learned advocates for the 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.25146 of 2016 is disposed of.

Department is to act accordingly.

(Md. Nizamuddin, J.)