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Judgment
The writ petitioner assails the vires of second proviso to Section 84 of the West Bengal Value Added Tax Act, 2003.
The issues raised by the petition were considered and decided in W.P. No. 1211 (W) of 2016 (M/s. Vatech Wabag Limited v. Deputy Commissioner of Sales Tax, Midnapur Charge & Ors.). The constitutional validity of such provision was upheld. The time period to prefer the appeal, however, was extended therein.
In such circumstances, the petitioner being similarly situated and circumstanced as that of M/s. Vatech Wabag Limited (supra), it would be appropriate to permit the petitioner to prefer an appeal from the order of assessment within 4 weeks from date subject to the petitioner fulfilling all other conditions for preferring the appeal in accordance with law. In the event, the appeal is preferred within 4 weeks from date, the department will not take the objection of the appeal being barred by limitation. The appellate authority will treat such appeal to be within the period of limitation.
Interim orders, if any, stand vacated.
W.P. No. 6797 (W) of 2017 is disposed of accordingly. No order as to costs.
Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.