Gauhati HC allows Interim Stay on Coercive Measures on issue of Refund/Adjustment of Advance Tax paid to Income Tax Dept [Read Order]

The Gauhati High Court has granted interim relief to the Writ Petitioner, Greenlam Industries Limited, from coercive measures on the issue of refund/adjustment of advance tax paid to the Income Tax Department.

G. N. Sahewalla, senior counsel assisted by M Sahewalla, appeared for the writ petitioner.

The Single Bench of Justice Suman Shyam noted that, “By filing this writ petition, the petitioner is effectively seeking a Writ of Mandamus for refund/adjustment of “advance tax” credited by it at the relevant point of time.”

It was further stated that, “The said prayer will be considered on the returnable date. However, having regard to the facts and circumstances of the case in its entirety, as an ad-interim measure, it is hereby provided that no coercive action shall be initiated against the petitioner till the returnable date.”

For the revenue, S C Keyal appeared and accepted notice. Thus the court noted that no formal notice is required to be sent in this case. However, extra copies of the writ petition, requisite in numbers, be furnished to the learned departmental counsel within one week from today, so as to enable him to obtain instruction, the single bench directed.

Notable, the question of maintainability of the writ petition was kept open and shall be decided at the stage of admission hearing, the bench stated while directing to list the matter on 17th November, 2023.

To Read the full text of the Order CLICK HERE

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