Ankika Steels Private Limited & Anr. v. Deputy Commissioner of Commericial Taxes Espl. Charge & Ors.
Case brief
What is this about?
This writ petition challenged the constitutional validity of Section 22(12)(db) of the VAT Act, 2003. The Court held the West Bengal Taxation Tribunal to be the appropriate forum and directed the department to transmit the record within four weeks.
What did the court decide?
The Department is directed to transmit the record of the case to the West Bengal Taxation Tribunal within four weeks.