Supreme Court Issues Notice in Challenge to West Bengal Taxes on Entry of Goods Act

The court stated that, 'This court is of the view that we must look into the issue involved in the matter. Issue notice, returnable on April 22, 2025.'

- 

The Supreme Court in the case Samsung India Electronics Pvt. Ltd. v. State of West Bengal And Ors. is set to examine the constitutional validity of the West Bengal Taxes on Entry of Goods into the Local Areas Act, 2012, as amended by the West Bengal Finance Act, 2017, along with related Rules and notifications.

The bench comprising of Justice JB Pardiwala and Justice R Mahadevan was hearing the present matter.

The bench in the case observed and has issued notice which is returnable on April 22, 2025.

The bench was hearing the batch of petitions filed challenging the constitutional validity of the Act. The Finance Act amended various provisions of the Entry Tax Act with retrospective effect.

The court stated that, 'This court is of the view that we must look into the issue involved in the matter. Issue notice, returnable on April 22, 2025.'