Tax Dispute Referred to Appellate Authority After Petition Dismissed.
09 December 2024
Income Tax >> Tax Laws
The petition of Zoomcar India Private Limited v/s The State of Maharashtra & Others challenges two orders dated 3 July 2024 passed by the Assistant Commissioner of State Tax. The Petitioner acknowledges having an alternate remedy through an appeal but argues that the remedy is ineffective due to violations of natural justice and Supreme Court rulings. The Petitioner claims that tax was wrongly demanded on items already paid for, and this issue was not addressed in the orders.
The Court, after hearing the arguments, decided that there is no sufficient ground to bypass the normal procedure of exhausting alternate remedies. The Petitioner’s claims, including the violation of natural justice, were not compelling enough to merit judicial intervention. The Court emphasized that such factual disputes should be best handled by the Appellate Authority. Therefore, the petition was dismissed, but the Petitioner was granted liberty to file an appeal within four weeks, with the Appellate Authority to consider the matter without referring to the limitation issue.