Panasonic Avc Networks India Co. Ltd. v. Erstwhile Commercial Tax Officer, Presently Commi. Of State Tax, Park Street Charge And ORS.

SM 16.12.2024 WPA 28618 of 2024 Panasonic AVC Networks India Co. Ltd.

Vs.

The Erstwhile Commercial Tax Officer and presently The Assistant Commissioner of State Tax, Park Street Charge & Ors.

Mr. Sumanta Mitra ... for the petitioner Mr. A. Ray Md. T. M. Siddiqui Mr. Nilotpal Chatterjee Mr. T. Chakraborty Mr. S. Sanyal Mr. D. Sahu ... for the State Learned Counsel appearing for the petitioner challenges the order for rejection of refund under the West Bengal Value Added Tax Act, 2023.

Learned Counsel appearing for the respondent authorities submits that the petitioner should have approached the West Bengal Taxation Tribunal as the matter relates to West Bengal Value Added Tax. Heard Learned Counsels for the parties.

The petitioner should have approached the Learned West Bengal Taxation Tribunal instead of this Court, as the West Bengal Value Added Tax is a specified Act and all adjudication in other necessary proceedings are to be dealt by the West Bengal Taxation Tribunal. The writ petition is disposed of however, liberty is granted to the petitioner to approach the West Bengal Taxation Tribunal and the delay in filing the application

by the petitioner before the Tribunal may be condoned by the Tribunal.

All parties shall act in terms of the copy of the order downloaded from the official website of this Court. (Rajarshi Bharadwaj, J.)