Disposed
Everest Granites v. Commercial Tax Officer
Kerala HCWA/1069/2011
Case brief
AI extract
What is this about?
Having declined to interfere with the challenged assessment, the Single Judge noted the availability of an effective alternate remedy. The High Court typically would not entertain the appeal but granted an opportunity to pay one-third tax and file an appeal within two weeks to obtain a three-month recovery moratorium pending the appellate authority's decision.
What did the court decide?
Recovery of balance tax kept in abeyance for three months if one-third tax is paid and appeal is filed within two weeks.