WBVAT: Calcutta HC Sets Aside Best Judgment Assessment; Remands Case for Fresh Hearing

Hindustan Construction Co. Limited Vs  State of West Bengal & Ors. (Calcutta High Court) The petitioner is undertaking works contracts. It was registered under the West Bengal Value Added Tax Act. For assessment year 2015-2016; best judgment assessment order came to be passed. The petitioner filed an application before the West Bengal Sales Tax Tribunal under section 18; inter alia; challenging the validity of amendment to section 84 read with rule 138 of the Rules. The Tribunal; while upholding the validity of the amendment; relegated the petitioner to pursue appellate remedy. This order...