Disposed

Kalyan Jewellers India Ltd. v. State of Gujarat

Gujarat HC15 Jun 2018SCA/8681/2018

Case brief

AI extract

What is this about?

This order declined to interfere with a tax assessment order where alternative statutory remedies exist. However, to prevent bar by limitation, the court extended the appeal window and stayed coercive recovery of assets pending the filing of the appeal.

What did the court decide?

The appeal period was extended to 25.06.2018, and coercive recovery measures were stayed until 30.06.2018 on condition of maintaining a minimum bank balance.

Kalyan Jewellers India Ltd. Vs State… — Constitutional and Fundamental Rights | Gujarat HC (2018)

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C/SCA/8681/2018 ORDER

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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

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R/SPECIAL CIVIL APPLICATION NO. 8681 of 2018

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KALYAN JEWELLERS INDIA LTD

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Versus

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STATE OF GUJARAT

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Appearance:

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UCHIT N SHETH(7336) for the PETITIONER(s) No. 1,2 for the RESPONDENT(s) No. 1,2

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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and

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HONOURABLE MR.JUSTICE B.N. KARIA Date : 15/06/2018 ORAL ORDER

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(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)

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1.Petitioners have challenged an order of

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assessment dated 30.03.2018 passed by the
Adjudicating Authority raising certain tax demands.
Admittedly against such order, statutory appeal lies
before the Appellate Commissioner and thereafter
before the Tribunal. In view of availability of such
efficacious alternative statutory remedy, we are not
inclined to interfere. It is well settled that
particularly in taxation matters where alternative
remedy by way of an appeal is available, the Court
would not ordinarily interfere. Exceptions to this

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principle are too well settled to enumerate.

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2.While we are relegating the petitioner to the

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Page 1 of 2

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C/SCA/8681/2018 ORDER

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appellate remedy, we would like to ensure that such
appeal if filed shortly, does not run into the hurdle
of limitation.

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3.Under the circumstances, it is provided that if
such appeal is filed latest by 25.06.2018, the same
shall be decided on merits without raising objection
of limitation. Counsel for the petitioner submitted
that the respondents may initiate coercive recoveries
through attachment of the bank accounts of the
petitioners. It is provided that till 30.06.2018,
there shall be no such attachment on the condition
that the petitioners shall maintain a balance of
minimum Rs.25,00,000/- in at least one of its bank
accounts till then.

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4. Petition is disposed of accordingly.

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(AKIL KURESHI, J)

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(B.N. KARIA, J)

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ANKIT SHAH

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Page 2 of 2

Kalyan Jewellers India Ltd. v. State of Gujarat

Case brief

What is this about?

What did the court decide?

Kalyan Jewellers India Ltd. v. State of Gujarat

Case brief

What is this about?

What did the court decide?

What the court decided

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