Case Name: Special Leave Petition (Civil) Diary No.20795/2025
Parties: Atibir Industries Company Ltd (Petitioner) vs. State of West Bengal & Ors. (Respondents)
Court: Supreme Court of India
Judges: Hon’ble Mr. Justice J.B. Pardiwala, Hon’ble Mr. Justice K.V. Viswanathan
Order Date: 25‑05‑2026
Related Prior Order: Final judgment and order dated 30‑01‑2025 in WPTT No.6/2023 of the Calcutta High Court
Period of dispute: Not specified
Parties Involved
Petitioner: Atibir Industries Company Ltd
Respondent: State of West Bengal & Ors.
Petitioner's Advocate: Mr. Nagarkatti Kartik Uday (AOR)
Respondent Advocates: Mr. Kunal Mimani (AOR), Mr. Prashant Alai
Issues / Allegations / Violations
Petition sought relief against the High Court’s judgment; petitioner now wishes to avail remedy under West Bengal Sales Tax (Settlement of Dispute) Act, 1999 as amended in 2025.
No specific statutory violations are detailed in the order.
Findings & Observations
The petitioner instructed counsel not to press the petition and to pursue the statutory remedy under the 2025 amendment.
The Court permits the petitioner to approach the competent authority under the Amendment Act.
The Court expects the State to accept the application filed by the petitioner in accordance with the Amendment Act.
Penalties / Settlements / Directions
No monetary penalty imposed.
Direction that the State shall allow the application under the Amendment Act and accept the petitioner’s filing.
The petition is dismissed as “not pressed”.
Corrective Actions & Future Obligations
Petitioner must file an application before the competent authority of West Bengal under the Sales Tax (Settlement of Dispute) (Amendment) Act, 2025.
The State authority is obligated to consider and accept the application as per the Amendment Act.
Final Ruling & Enforcement
Petition dismissed by the Supreme Court on 25‑05‑2026.
Petitioner is free to seek relief under the 2025 amendment; the order is recorded by the Assistant Registrar‑cum‑PS Court Master.
