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2022 Supreme(Ori) 515
IN THE HIGH COURT OF ORISSA AT CUTTACK
S. Muralidhar, M. S. Raman, JJ.
M/s. Krushna Chandra Samal – Appellant
Versus
Commissioner of Ct And Gst, Odisha & Ors. – Respondents
Writ Petition (C) No. 33862 of 2022
Decided On : 14-12-2022
K.K. Sahoo, Advocate, Sunil Mishra, Advocate
The court has the authority to direct the deposit of a percentage of the remaining tax amount to avoid coercive steps.
Headnote:
Notice - Tax Appeal - The court directed the petitioner to deposit 20% of the remaining tax amount within four weeks to avoid coercive steps, and lifted the attachment of the petitioner's bank accounts to facilitate the deposit.
Fact of the Case:
The petitioner informed the court that 10% of the tax had already been deposited at the stage of first appeal.
Finding of the Court:
The court directed the petitioner to deposit 20% of the remaining tax amount within four weeks and lifted the attachment of the petitioner's bank accounts to facilitate the deposit.
Issues: Tax appeal and coercive steps against the petitioner.
Ratio Decidendi: The court's decision was based on the petitioner's deposit of 10% of the tax at the stage of first appeal and the directive to deposit 20% of the remaining amount within four weeks.
Final Decision: The court directed the petitioner to deposit 20% of the remaining tax amount within four weeks and lifted the attachment of the petitioner's bank accounts to facilitate the deposit.
JUDGMENT
1. This matter is taken up through a separate notice.
2. Issue notice. Mr. Sunil Mishra, learned Additional Standing Counsel accepts notice on behalf of the Opposite Parties and prays for time to seek instructions in the matter. Learned counsel for the Petitioner shall serve extra copies of the writ petition as well as I.A. on him within three days. Replies be filed within four weeks and rejoinder thereto, if any, be filed before the next date.
I.A. No.16964 of 2022
2. Learned counsel appearing for the Petitioner informs the Court that at the stage of first appeal, 10% of the tax has already been deposited. Subject to the Petitioner depositing 20% of the remaining amount of tax within four weeks, no coercive steps shall be taken against the Petitioner till the next date. In order to facilitate the Petitioner making the aforementioned 20% deposit, the attachment of the Petitioner's bank accounts shall stand lifted forthwith.
3. List on 8th March, 2023.
4. Issue urgent certified copy as per rules.
