Case Law Details
Nirapara Roller Flour Mills [P] Ltd Vs State Tax Officer (Kerala High Court)
Introduction: The recent judgment by the Kerala High Court in the case of Nirapara Roller Flour Mills [P] Ltd vs State Tax Officer holds significance in the realm of tax disputes and recovery proceedings. The petitioner, a private limited company engaged in the wheat product industry, challenges penalty orders and seeks relief from recovery proceedings.
Detailed Analysis:
1. Background: The petitioner had previously approached the court in a similar matter (WP(C) No.11369/2019), challenging a penalty order for the assessment year 2009-2010. The court dismissed the writ petition, citing the availability of an alternate remedy through appeal. A subsequent writ appeal met a similar fate with dismissal by the Division Bench.
2. Current Petition: The present writ petition challenges the recovery notice (Ext.P6) dated 26.10.2023, along with penalty order Ext.P2 dated 28.2.2019. The amended Section 55 stipulates that depositing 10% of the disputed tax amount stays recovery proceedings for the remaining tax.
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