Authority: Supreme Court of India
Order Date: 13-07-2026
Case Overview
- Petitioners: Biocon Limited (represented by Ms. Komal Mundhra, AOR, and Mr. Ramendra Mohan Patnaik, AOR).
- Respondents: State of West Bengal & Others (represented by Mr. Kunal Mimani, AOR).
- Petitions: Special Leave Petition (C) No.11360/2025 (arising from the final judgment and order dated 30-01-2025 in WPTT No.6/2023) and Special Leave Petition (C) No.15823/2025 (seeking permission to file additional documents/annexures on IA 102386/2025 and exemption from filing C/C of the impugned judgment on IA 102387/2025).
- Both petitions were listed under Item No.801, Court No.6, Section XVI, and were heard before Hon'ble Justices J.B. Pardiwala and K. Vinod Chandran.
- Counsel for the petitioner indicated that the client wishes to avail 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.
- The State Government issued a notification on 16.07.2025 introducing the Amendment Act, which provides a mechanism for settlement of claims of entry tax levied under the West Bengal Tax on Entry of Goods into Local Areas Act, 2012.
- The petitioner had already utilized the provisions of the amended Act, and the dispute was amicably settled in a Pre‑Special Lok Adalat Conciliation Meeting held on 15.06.2026.
- Consequently, the petitioner sought permission to withdraw both petitions as they had become infructuous.
Final Outcome
- The Supreme Court permitted the petitioner to approach the competent authority under the Amendment Act for appropriate relief.
- The State of West Bengal was directed to accept the petitioner's application filed under the Amendment Act.
- Both Special Leave Petitions (C) No.17119/2025 and No.15823/2025 were dismissed as withdrawn.
Topics: Tax Settlement, Supreme Court, Biocon