2022 (12) TMI 1043 - HC - VAT and Sales Tax

Refund claim - parallel proceedings - petitioner has already initiated a parallel proceeding by filing another case before the West Bengal Taxation Tribunal which is still pending - HELD THAT - If the prayer of the petitioner is granted in this writ petition the same will make the proceeding before the Tribunal infructuous. At the same time, it is a matter of record that the said proceeding initiated before the Tribunal has not even been withdrawn by the petitioner and it will not be proper on the part of this writ court to entertain this writ petition by giving indulgence to the petitioner to run parallel proceeding for the very same relief. Petition dismissed.

Summary

The Calcutta High Court dismissed writ petition WPA 23900 of 2022 seeking a refund, as the petitioner had initiated a parallel proceeding before the West Bengal Taxation Tribunal which was still pending. The court found it improper to entertain the writ petition while the Tribunal proceeding was ongoing.