TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petitioners allowed to withdraw tax challenges, pursue relief under amended West Bengal Sales Tax Dispute Settlement Act 1999</h1> <h3>Emami Agrotech Limited Versus State of West Bengal & Ors.</h3> SC permitted the petitioners to withdraw their petitions challenging issues under the West Bengal Sales Tax regime to instead pursue relief under the West ... Permission for withdrawal of petiiton - petiitioner 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 petitioners are permitted to go before the competent authority under the Amendment Act of 2025 and avail the appropriate relief. The petitions stand dismissed as not pressed. 1. ISSUES PRESENTED AND CONSIDERED 1.1 Whether the petitioners may be permitted to withdraw the special leave petitions to avail the statutory 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. 1.2 Whether any directions are required to ensure that, upon such withdrawal, the petitioners' applications under the amended statute are received and dealt with by the competent State authority in terms of the Amendment Act, 2025. 2. ISSUE-WISE DETAILED ANALYSIS Issue 1: Permission to withdraw the petitions to avail the statutory remedy under the amended Settlement of Dispute Act Interpretation and reasoning 2.1 The Court records that counsel for the petitioners, on instructions, does not wish to press the petitions and seeks withdrawal in order 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. 2.2 The Court accepts this statement and finds it appropriate to permit the petitioners to approach the competent authority under the Amendment Act, 2025 for appropriate relief. Conclusions 2.3 The petitioners are permitted to withdraw the special leave petitions. 2.4 The petitions are dismissed as not pressed. Issue 2: Directions to the State/competent authority regarding applications under the Amendment Act, 2025 Interpretation and reasoning 2.5 The Court considers it necessary, in view of the petitioners' decision to invoke the statutory mechanism, to clarify the obligation of the State authorities when approached under the Amendment Act, 2025. 2.6 The Court directs that, if the petitioners apply to the competent authority of the State under the Amendment Act, 2025, the State shall allow and accept such applications in terms of the said Amendment Act. Conclusions 2.7 The competent authority of the State is obligated to accept and allow the petitioners' applications, if filed, strictly in accordance with the provisions of the West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2025.
TaxTMI 
TaxTMI 
