Kajal Dutta Vs Asst. Commr (State Tax)
Date: January 20, 2023
Subject Matter
No coercive action can be taken where pre-deposit of 10% of the disputed tax has been complied with by the appellant
Summary
When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by the appellant. If that be so, no coercive action should be taken against the appellant till the appeal is heard and disposed of. In terms of…
1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 18 th November, 2022 passed by the learned Single Bench in W.P.A. No.22764 of 2022. In the said writ petition, the appellant had challenged the correctness of the order passed by the Senior Joint Commissioner of Commercial Taxes, Durgapur Circle dated 17 th August, 2022, who is the appellate authority under…