2025 (10) TMI 1259 - SCH - VAT / Sales Tax

Petitioner allowed to withdraw challenge and pursue relief under Amendment Act 2025 against pre-amend Act's vires and constitutionality

Emami Agrotech Limited Versus State of West Bengal & Ors.

SC permitted withdrawal of the petition and allowed the petitioner to seek relief before the competent authority under the Amendment Act of 2025 regarding ... Permission for withdrawal of petition - Vires of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 as it stood prior to its amendment - constitutional validity of the original Act and the amendments - HELD THAT:- The petitioner is permitted to go before the competent authority under the Amendment Act of 2025 and avail the appropriate relief - the petition stands dismissed as not pressed. The petitioner informed the Court that it 'not to press' SLP(C) No. 13983/2025 and sought to avail remedies under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 as amended by the West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2025. The Court permitted the petitioner to approach the competent authority under the Amendment Act, 2025 and avail appropriate relief, directing that if the petitioner applies, 'the State shall allow the application in terms of the Amendment Act and accept the application filed by the petitioner.' Consequentially, SLP(C) No. 13983/2025 was 'dismissed as not pressed.' Eight other SLPs (Nos. 16247/2025, 17113/2025, 17116/2025, 16259/2025, 16276/2025, 16241/2025, 15971/2025 and 20145/2025) were taken on board and, on petitioners' same instruction 'not to press,' were likewise 'dismissed as not pressed' with the same liberty to apply under the Amendment Act.