https://www.taxtmi.com/caselaws?id=328130 The West Bengal Sales Tax (Settlement of Dispute) Act, 1999 requires a pending appeal or revision to be settled as a whole; once a certificate of settlement is issued, the appeal or revision is deemed withdrawn from the date of the Section 5 application. Because Section 10 is mandatory and refers to withdrawal of the entire proceeding, the statutory scheme does not permit piecemeal or partial settlement of only one part of the dispute. A settlement confined to part of the lis would undermine the object of bringing pending cases to an end, so the challenge to the notice failed and the applicant had to pursue settlement of the whole dispute. en-us Wed, 11 May 2016 00:00:00 +0530 Fri, 27 May 2016 09:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328130 The West Bengal Sales Tax (Settlement of Dispute) Act, 1999 requires a pending appeal or revision to be settled as a whole; once a certificate of settlement is issued, the appeal or revision is deemed withdrawn from the date of the Section 5 application. Because Section 10 is mandatory and refers to withdrawal of the entire proceeding, the statutory scheme does not permit piecemeal or partial settlement of only one part of the dispute. A settlement confined to part of the lis would undermine the object of bringing pending cases to an end, so the challenge to the notice failed and the applicant had to pursue settlement of the whole dispute. Case-Laws VAT and Sales Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328130