Yem Pee Yen Trade Links vs. Deputy State Tax Officer
Held
The High Court dismissed the writ petition as withdrawn, granting the petitioner liberty to file a statutory appeal. It directed that no recovery be effected until the statutory appeal period expires or the appeal is filed, whichever is earlier, noting the automatic stay upon depositing 10% of the assessed tax as per statute.
Facts
The petitioner challenged an assessment order issued by the tax authorities through a writ petition. During the hearing, the petitioner expressed a desire to withdraw the writ petition to pursue the statutory appeal remedy against the impugned order.
Key Issues
The key issue was whether the High Court should entertain a writ petition against an assessment order when the petitioner opted to avail the alternative statutory remedy of appeal, and what interim relief could be provided during this transition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 11TH DAY OF APRIL 2024 / 22ND CHAITHRA, 1946 WP(C) NO. 15219 OF 2024 PETITIONER: YEM PEE YEN TRADE LINKS, ONTHAM ROAD, VADAKARA, KOZHIKODE DISTRICT, KERALA, REPRESENTED BY ITS PROPRIETOR, MR. RANJITH KUMAR P. K., PIN – 673101. BY ADVS. SRI. DHEERAJ KRISHNAN PEROT SMT. VINEETHA A. A. SRI. SREERAG S. SMT. ARYA DEVASIA SMT. MEGHA SMT. SREEPRIYA K. U. RESPONDENTS: 1 DEPUTY STATE TAX OFFICER, TAXPAYERS SERVICES CIRCLE, MINI CIVIL STATION, VADAKARA, KOZHIKODE, PIN – 673101. 2 ASSISTANT STATE TAX OFFICER, TAXPAYERS SERVICES CIRCLE, MINI CIVIL STATION, VADAKARA, KOZHIKODE, PIN – 673101. 3 UNION OF INDIA, REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. BY ADV. SMT. JASMIN M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15219 OF 2024 2 JUDGMENT Dated this the 11th day of April, 2024 After some arguments, the learned Counsel for the petitioner submits that the petitioner shall file a
The judgment continues below.
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