GST
TRT-2025-
Calcutta High Court
Date:-11-08-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order date – 11 August 2022
Key Pointers –
- The Appellant, Satish Kumar Jaiswal, filed an appeal against the order passed dated 29th June.
- Identical order was put to challenge in Kavita Jaiswal Versus Designated Committee, Kolkata North Commissionerate & Ors. where it was held that since the appellant had benefit of order of status quo in pending writ petition the respondent authorities are directed not to take any coercive action against the appellant till the writ petition is heard and disposed of.
- The Court observed that the facts of the case on hand are identical to that of the aforementioned decision except of the slight change of dates. In the instant case, the writ petition was filed during March, 2021 and on 29th April, 2022 the learned writ Court permitted the affidavit-in-opposition filed by the respondent be kept on record and directed that the respondent shall not take any coercive action against the appellant for recovery of the demand in question. This interim order had continued till the writ petition was disposed of by the impugned order.
- The order dated 29th June, 2022 is set aside and the writ petition is restored to its original file and number and be heard and decided by the learned Single Bench on merits and in accordance with law. Since the appellant had the benefit of order of status quo pending writ petition, the respondent authorities are directed not to take any coercive action against the appellant till the writ petition is taken up for hearing by the learned Single Bench.
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