2 27.07.2026 sb Ct.3. IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 9573 of 2025 With CAN 1 of 2026 Paharpur Cooling Towers Limited Versus The Senior Joint Commissioner, Commercial Taxes & Ors. Mr. Anil Kumar Dugar … For petitioner. Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee … For the State. 1. Challenging the order dated 7th May, 2024, passed in Revision (VAT) Case No. 5449/2014-2015 by the respondent no.3, being the West Bengal Commercial Taxes Appellate and Revisional Board, Division Bench – VII + II, the instant writ petition has been filed. 2. Mr. Dugar, learned advocate appearing in support of the writ petition would submit that by Notification No.810-L dated 16th July, 2025, the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (in short, Settlement Act, 1999) has been amended and is now titled as the West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2025 (in short, Settlement Act, 2025), with effect from 16th July, 2025. Consequent upon the above amendment, the West Bengal Sales Tax (Settlement of Dispute) Rules, 1999 have likewise been amended vide Notification No.1236-FT dated 29th July, 2025 which has 2 WPA 7573 of 2025 come into force on with effect from 18th July, 2025. According to him, by reasons of the Settlement Act, 2025, the dealers have been permitted to settle their cases pending before various authorities, including this Hon’ble Court. According to Mr. Dugar, the last date of filing such application has been extended up to 31st March, 2026. He would submit that the petitioner has already made an application in Form 1. In support of the above contention, he has drawn the attention of this Court to the acknowledgement slip issued by the department showing the Generation of Reference Number for Settlement of Disputed (SOD)-2025. As would appear therefrom, the application is shown to be filed on 12th March, 2026 which is within the extended date. In the peculiar facts, he seeks withdrawal of the writ petition with liberty to have the dispute settled before the authorities in accordance with the Settlement Act, 2025. 3. Ms. Mukherjee, learned advocate appears on behalf of the State. 4. Having heard the learned advocates appearing for the respective parties and upon ascertaining that the petitioner has already applied before the authorities for settlement of dispute under the Settlement Act, 2025 on 12th March, 2026, I am of the view, it shall only be appropriate to permit the petitioner to withdraw the above writ petition and seek the benefit of the Settlement Act, 2025, if the petitioner is otherwise eligible and entitled to the settlement. 3 WPA 7573 of 2025 5. With the above observations and directions the writ petition along with the connected application stands disposed of. Urgent Photostat certified copy of this order, if applied for be given to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.)