The Finance Department of the West Bengal Government has recently announced an extension of the last date for filing applications for settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999.
This move aims to provide relief and convenience to taxpayers who are seeking to resolve their tax-related disputes. With the new deadline set for 30th June, 2023, individuals and businesses in West Bengal now have additional time to avail themselves of this opportunity.
An applicant shall be eligible to make an application for settlement of arrear tax, penalty, late fee or interest in dispute in a case which is pending before any authority for which–
- An audit, special audit or assessment has been made; or
- An appeal, revision or review petition has been filed; or
- A revision or review proceeding has been initiated; or
- A notice or order has been issued intimating the applicant for payment of tax, interest, late fee or penalty; or
- A notice has been issued in any proceeding under the relevant Act proposing payment of tax, interest, late fee or penalty. or
- In respect of a proceeding for recovery of arrears of dues which has been referred to a Certificate Officer under the Bengal Public Demands Recovery Act, 1913 or to a Tax Recovery Officer under the relevant Act.
