Case Law Details
Greenlam Industries Limited Vs Directorate General of Income Tax (Gauhati High Court)
Introduction: In a recent development, the Gauhati High Court has issued an interim stay order on coercive measures related to the issue of refund or adjustment of advance tax payments to the Income Tax Department. The case of Greenlam Industries Limited vs. Directorate General of Income Tax sheds light on the judicial intervention to protect taxpayers from coercive actions while their claims for tax refunds or adjustments are under consideration. This article provides a comprehensive examination of the case, its analysis, and the implications of the court’s decision.
Detailed Analysis:
The Background: The petitioner, Greenlam Industries Limited, has approached the Gauhati High Court seeking a Writ of Mandamus for the refund or adjustment of “advance tax” that the petitioner had duly credited at the relevant point in time. The case revolves around the taxpayer’s quest for a rightful refund or adjustment of the advance tax payment with the Income Tax Department.
The learned senior counsel, Mr. G. N. Sahewalla, assisted by Mr. M. Sahewalla, represented the writ petitioner, while Mr. S.C. Keyal, the learned Standing Counsel for Income Tax authorities, appeared to represent the respondents. The petitioner’s primary contention is the need for a refund or adjustment of the advance tax payment.
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