Case Details

  • Case Name: Petition for Special Leave to Appeal (C) No.11360/2025 (arising out of impugned final judgment and order dated 30-01-2025 in WPTT No.6/2023 passed by the High Court at Calcutta)
  • Court/Authority: Supreme Court of India
  • Date of Order: 29-05-2026
  • Petition Numbers Mentioned: IA No.110236/26 (Ekpan Associates Vs. State of WB), IA No.93876/26 (Howrah Gases Limited Vs. State of WB), IA No.71772/26 (Everest Aluminium Pvt Ltd Vs. State of WB)
  • Period of Dispute/Violation: Not specified in the order

Parties Involved

  • Petitioners: Biocon Limited; Ekpan Associates; Howrah Gases Limited; Everest Aluminium Pvt Ltd
  • Respondents: State of West Bengal & Ors.
  • Petitioner Counsel: Ms. Komal Mundhra (Advocate on Record), Mr. Ramendra Mohan Patnaik (Advocate on Record), Ms. Laxita Upadhyay (Advocate)
  • Respondent Counsel: Mr. Kunal Mimani (Advocate), Mr. Prashant Alai (Advocate)

Issues / Allegations / Violations

  • Petitioners sought special leave to appeal against the High Court’s judgment dated 30‑01‑2025.
  • Petitioners now wish to withdraw the SLPs and obtain relief under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 as amended by the West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2025.
  • No specific allegations of wrongdoing or monetary penalties are detailed in the order.

Findings & Observations

  • The Court observed that the petitioners have received instructions from their clients to withdraw the petitions and to pursue the remedy available under the 2025 amendment to the West Bengal Sales Tax (Settlement of Dispute) Act.
  • The Court affirmed that the petitioners may approach the competent authority of the State under the amendment for appropriate relief.

Penalties / Settlements / Directions

  • The Court directed that if the petitioners file applications with the competent authority, the State shall entertain the applications in accordance with the Amendment Act, 2025.
  • The petitions are dismissed as “not pressed” following the withdrawal instruction.

Corrective Actions & Future Obligations

  • Petitioners are to file their applications before the competent authority of West Bengal under the West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2025.
  • The State is obligated to consider and accept the applications as per the provisions of the Amendment Act.

Final Ruling & Enforcement

  • The Supreme Court dismissed the petitions (Biocon Ltd and the three other petitioners) on the ground that they were not pressed.
  • The parties are free to seek relief through the statutory mechanism provided by the 2025 amendment to the West Bengal Sales Tax (Settlement of Dispute) Act.
  • No further court‑level enforcement action is required beyond the dismissal.