2025 (11) TMI 852 - SCH - VAT / Sales Tax

Entry Tax Act, 2012 upheld; 2017 amendments lawful and non-discriminatory; petitioner allowed to seek relief under Amendment Act, 2025

HC had held the Entry Tax Act, 2012 valid at the time of its amendment and the 2017 amendments lawful and non-discriminatory; taxes are not inherently ... 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 - it was held by High Court that 'The Entry Tax Act, 2012 was valid at the time of its amendment, and the amendments introduced by the West Bengal Finance Act, 2017 were lawful and non-discriminatory. ii) The taxes are not inherently unconstitutional unless proven discriminatory.' 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. SLP (C) No. 12279/2025 was taken on board after being mentioned. The petitioner informed the Court that it would not press the petition and would 'withdraw the same' 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 proceed before the competent authority under the Amendment Act of 2025 and to 'avail the appropriate relief.' The Court directed that if the petitioner applies under the Amendment Act, 'The State shall allow the application in terms of the Amendment Act and accept the application filed by the petitioner.' Consequentially, the petition was ordered dismissed as 'not pressed.' The disposition effectively preserves the petitioner's statutory remedy under the 2025 Amendment and mandates state acceptance of any application filed thereunder.