Interim Relief Granted in Absence of Constituted Appellate Tribunal: Following Precedent
Summary:
In this case, the assessee challenged an order passed by the first appellate authority. However, the Appellate Tribunal had not yet been constituted, preventing the assessee from filing an appeal there. The assessee approached the court seeking interim relief. Citing a previous decision in Maa Tarini Traders v. State of Odisha, the court granted the interim relief subject to the assessee depositing 10% of the disputed tax amount.
Facts of the Case:
- The assessee was aggrieved by an order passed by the first appellate authority.
- The Appellate Tribunal had not yet been constituted.
- The assessee filed a petition seeking interim relief to challenge the first appellate order.
Decision:
- Following Precedent: The court cited the decision in Maa Tarini Traders v. State of Odisha to grant interim relief to the assessee.
- Deposit of 10% Tax: The court granted the interim relief subject to the assessee depositing 10% of the disputed tax amount.
Key Points:
- Interim Relief in Absence of Tribunal: This case highlights the possibility of obtaining interim relief even when the Appellate Tribunal is not yet constituted.
- Conditions for Interim Relief: The court may impose conditions on the interim relief, such as requiring a deposit of a portion of the disputed tax amount.
Conclusion:
This case demonstrates that taxpayers can seek interim relief to protect their interests even when the Appellate Tribunal is not yet functional. By following established precedents and complying with the court’s conditions, assessees can secure some protection while awaiting the opportunity to appeal their cases before the appropriate tribunal.