C.A. No. 005348 / 2013
M/S ORBIT MOTORS P.LTD. vs COMMR.OF SALES TAX ORISSA .
Status
DISPOSED
Order Date
08-07-2013
Filed On
26-03-2012 02:27 PM
casestatus.in Summary
Where a statutory appeal remedy is available, courts will redirect a party to pursue that appellate remedy rather than decide the matter finally, while granting conditional interim protection by requiring deposit of a portion (one-third) of the outstanding tax demand to balance the taxpayer's rights against revenue recovery interests. As analyzed on casestatus.in, coercive recovery action remains stayed only upon continued compliance with such deposit conditions pending the appellate authority's decision.