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Calcutta High Court (Appellete Side)

Shristi Infrastructure Development ... vs Deputy Commissioner Of Sales Tax on 7 April, 2016

Author: Sanjib Banerjee

Bench: Sanjib Banerjee

Sl. AD 10
07.04.2016
S.d.
                           W. P 6335(W) of 2016


          Shristi Infrastructure Development Corporation Ltd.
                                 -versus-
 Deputy Commissioner of Sales Tax, Salt Lake Charge and ors.



                     Mr. Sandip Choraria
                                     ...for the petitioner.

                    Mr. Abhrotosh Majumder
                    Mr. Prithu Dudharia
                    Mr. Soumitra Mukherjee
                                        ..for the State.



                    This is another petition challenging the validity of the

             amended proviso to Section 84 of the West Bengal Value Added Tax

             Act, 2003.

                    Affidavit-in-opposition be filed by April 15, 2016; reply

             thereto, if any, may be filed before the matter appears next for

             hearing on April 18, 2016.

                   Since the hearing in some of the matters involving the same

             issue was commenced and is scheduled to be taken up on April 18,

             2016, the respondents should not take any further coercive steps to

realise the tax in dispute other than the measures that may already have been taken. The petitioner will also be entitled to operate its bank accounts subject to further garnishee notices that may be issued by the department.

(Sanjib Banerjee, J.)