Withdrawal of sales tax dispute appeal to pursue settlement under 1999 Act, as amended in 2025; allowed

An SLP was sought to be withdrawn to enable the petitioners to pursue settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 as amended by the 2025 Amendment. The SC permitted the petitioners to approach the competent authority under the amended settlement framework and seek appropriate relief thereunder. The SLP petitions were dismissed as not pressed.

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Multiple Special Leave Petitions and related diary matters were taken on board upon a request to withdraw. Counsel, on instructions, stated the petitioners would "not ... press these petitions and withdraw the same" because they intend 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." The Court permitted the petitioners to approach the competent authority under the 2025 Amendment Act and seek "appropriate relief." It further directed that if applications are filed under the 2025 Amendment Act, "the State shall allow the applications in terms of the Amendment Act and accept the applications filed by the petitioners." Consequently, the petitions were "dismissed as not pressed."

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