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of <h1>Petitioner allowed to seek relief from competent authority under Sales Tax (Settlement of Dispute) (Amendment) Act, 2025; petition dismissed.</h1> <h3>Emami Agrotech Limited Versus State Of West Bengal & Ors.</h3> SC permitted petitioner to approach the competent authority under the West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2025 to seek ... Seeking withdrawal of petition - client wants to avail the remedy 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 - 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. Petition withdrawn by the petitioner to 'avail the remedy under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 as amended by the West Bengal Sales Tax (Settlement of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.' Court permits the petitioner to proceed before the competent authority under the Amendment Act, 2025 and to 'avail the appropriate relief.' If the petitioner applies to the competent authority of the State under the Amendment Act, 2025, the State is directed to 'allow the application in terms of the Amendment Act and accept the application filed by the petitioner.' Consequent to withdrawal and the directions to the State authority, the petition is disposed of and 'stands dismissed as not pressed.' The operative effect is a judicially sanctioned route to administrative resolution under the 2025 Amendment, with a mandatory obligation on the State authority to receive and process the application in accordance with that Amendment.
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