Authority: Supreme Court of India
Order Date: 16-07-2026
Case Overview
- Parties: Biocon Limited (petitioner) vs State of West Bengal & others (respondents).
- Origin: Petition for Special Leave to Appeal (C) No.11360/2025 arising from impugned final judgment and order dated 30-01-2025 in WPTT No.6/2023 of the Calcutta High Court.
- Counsel: For petitioner – Mr. Ravi Bharuka, AOR Mr. Ramendra Mohan Patnaik; for respondents – Mr. Kunal Mimani.
- Issue: Petitioner instructed counsel not to press the petition, opting to seek relief under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 as amended by the 2025 Amendment Act.
- Court Observations: Recognized the petitioner's instruction, permitted the petitioner to approach the competent state authority under the Amendment Act, and directed that the State shall accept the application filed by the petitioner.
Final Outcome
- The petition is dismissed as not pressed.
- The petitioner is allowed to file an application before the competent authority of West Bengal under the 2025 amendment, and the State shall accept such application.
Topics: Tax Settlement, Special Leave to Appeal