https://www.taxtmi.com/caselaws?id=160903 A tax dispute falling within the statutory scheme for levy, assessment, collection and enforcement under the State tax laws must be pursued before the West Bengal Taxation Tribunal as the forum of first instance. The settlement mechanism under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 was treated as operating within that Tribunal-based framework, not displacing it. On that construction, writ petitions challenging the settlement order were not maintainable before a single Bench, and the objection to the Tribunal's jurisdiction failed. The petitioner was left free to approach the Tribunal on merits without prejudice. en-us Tue, 29 Jan 2002 00:00:00 +0530 Thu, 26 Dec 2013 14:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160903 A tax dispute falling within the statutory scheme for levy, assessment, collection and enforcement under the State tax laws must be pursued before the West Bengal Taxation Tribunal as the forum of first instance. The settlement mechanism under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 was treated as operating within that Tribunal-based framework, not displacing it. On that construction, writ petitions challenging the settlement order were not maintainable before a single Bench, and the objection to the Tribunal's jurisdiction failed. The petitioner was left free to approach the Tribunal on merits without prejudice. Case-Laws VAT and Sales Tax Tue, 29 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160903