Authority: Supreme Court of India
Order Date: 07-08-2026
Case Overview
- Petition for Special Leave to Appeal (C) No. 11360/2025 filed by Biocon Limited against the State of West Bengal & others, arising from the final judgment dated 30‑01‑2025 of the Calcutta High Court (WPTT No. 6/2023).
- During the hearing, counsel for Biocon received instructions from the client to discontinue the SLPs and instead pursue 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 order also references IA No. 226385/26 in SLP (C) Diary No. 32728/25 (Sneha Techno Equipments Pvt. Ltd. vs. State of WB) and the withdrawal of SLP (C) No. 20140/25 (Star Battery Ltd. vs. State of WB).
Final Outcome
- The Court permitted the petitioners to approach the competent authority of West Bengal under the 2025 amendment and directed that the State shall accept the application filed under that Act.
- As the petitioners chose not to press the SLPs, the Supreme Court dismissed the petitions as withdrawn.
Topics: Tax Settlement Remedy, Supreme Court Order