Photo of Jesika Babel

Associate in the Tax Practice at the Bengaluru office of Cyril Amarchand Mangaldas. Jesika specialises in various aspects of indirect tax such as advisory, litigation strategy and representations before departmental/ judicial authorities. She can be reached at jesika.babel@cyrilshroff.com.

Covid-19 – A Tale of two Courts

As the world grapples with the Covid-19 pandemic; different approaches of the judiciary to pending tax matters merit attention. In mid-March, both the Kerala and Allahabad High Courts proactively took note of the risk to lawyers, court staff and judges on account of increase in the number of petitions being filed daily and passed orders restricting the Centre and State Governments from initiating tax recovery proceedings or taking any coercive measures till April 6, 2020.[1] The Kerala High Court also held that the assessment proceedings required to be completed before March 31, 2020 could also be deferred subject to the order of the Court.
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