Pendency of statutory appeal bars coercive action, and the screening committee must decide the matter expeditiously.

Rule 28A of the Haryana General Sales Tax Rules, 1975 provides an appeal against an order of the Lower Level Screening Committee, and the pendency of that appellate remedy requires expeditious consideration by the authority. Coercive steps against the assessee were treated as unjustified while the appeal before the Higher Level Screening Committee remained undecided. The court accordingly restrained coercive action until the Committee decided the matter and directed disposal of the petitioner's representation within six weeks.

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Issues: Whether coercive action could be taken against the petitioner while the statutory appeal before the Higher Level Screening Committee remained pending, and whether a time-bound direction for disposal of that appeal was warranted.

Analysis: Rule 28A of the Haryana General Sales Tax Rules, 1975 provides an appeal against the order of the Lower Level Screening Committee. The appellate remedy necessarily carries with it an obligation for the authority to consider and decide the appeal expeditiously. In the meantime, initiation or continuance of coercive process against the assessee, despite the pendency of the appeal, was found to be unjustified.

Conclusion: Coercive action was restrained until the Higher Level Screening Committee decided the matter, and the Committee was directed to dispose of the petitioner's representation within six weeks. The relief was granted in favour of the petitioner.

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