Authority: Supreme Court of India
Order Date: 27 July 2026
Case Overview
- Petitioner: Biocon Limited
- Respondents: State of West Bengal & Others
- Origin: Petition stems from an impugned final judgment and order dated 30‑01‑2025 in WPTT No. 6/2023 passed by the High Court at Calcutta.
- Petitions before the Court:
1. Special Leave Petition (C) No. 17211/2025
2. Special Leave Petition (C) No. 17217/25
3. Special Leave Petition (C) D.No. 26112/25
- Counsel for Petitioners: Mr. Rohan Ganpathy, AOR; Mr. Ramendra Mohan Patnaik, AOR
- Counsel for Respondents: Mr. Kunal Mimani, AOR
- Petitioners’ Request: Withdrawal of the above SLPs and permission to seek 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.
Court Observations & Directions
1. The petitioners conveyed that their clients have instructed them not to press the petitions and to avail the remedy under the 2025 Amendment Act.
2. The Court permitted the petitioners to approach the competent authority of the State of West Bengal under the Amendment Act for appropriate relief.
3. The Court directed that the State shall accept applications filed by the petitioners in accordance with the Amendment Act.
4. Consequently, the listed petitions were dismissed as “not pressed”.
5. Any pending applications, if any, were also ordered to be disposed of.
Final Outcome
- All three Special Leave Petitions (Nos. 17211/2025, 17217/25, D.No. 26112/25) are dismissed.
- Petitioners are authorized to seek relief before the state competent authority under the West Bengal Sales Tax (Settlement of Dispute) Amendment Act, 2025.
- Pending applications, if any, are closed.
Topics: Tax Dispute, Supreme Court Procedure