HC Granted Statutory Benefit of Stay & Directed Petitioner to File Appeal After Tribunal is Formed
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 3 June, 2023
Latest from Taxmann
Case Details: Flipkart India (P.) Ltd. v. Additional Commissioner of State Tax (Appeal) [2023] 151 taxmann.com 10 (Patna)
Judiciary and Counsel Details
-
- K. Vinod Chandran, CJ. & Madhuresh Prasad, J.
- Parijat Saurav, Adv. for the Petitioner.
- K.N. Singh, ASG and Vivek Prasad for the Respondent.
Facts of the Case
The assessee had intended to avail statutory remedy of appeal and benefit of stay of recovery of balance amount of tax against the order passed before the Appellate Tribunal. However, due to non-constitution of the Tribunal, the assessee was unable to avail such statutory remedies and therefore, it filed writ petition before the High Court to avail the statutory benefit of appeal and stay of recovery of balance amount of tax.
High Court Held
The Honorable High Court noted that the assessee can’t be deprived of the benefit of stay due to non- constitution of the Tribunal. The Court noted that the department has already issued notification which provides that period of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall start only after the date on which the Tribunal is constituted.
Therefore, the Court held that the assessee must be granted statutory benefit of stay after depositing 20% amount of tax in dispute in addition to amount already deposited. The Court also directed the assessee to file appeal under Section 112 once the Tribunal is constituted and made functional.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
