ALVAIKUTTY, vs. THE NATIONAL FACELESS ASSESSMENT CENTRE,
What did the High Court hold?
The High Court directed the third respondent (NFAC) to consider and dispose of the stay petition (Ext P6) expeditiously, within three months from the date of receipt of a certified copy of the judgment, after providing the petitioner an opportunity to be heard. The Court also stipulated that if a conditional stay order is proposed, reasons must be provided. Furthermore, until an order is passed on the stay petition, all coercive proceedings pursuant to the assessment order (Ext P2) and demand notice (Ext P3) shall be deferred. The Court noted that the stay petition had been pending since June 23, 2023. No issue was expressly left undecided.
What were the facts?
The petitioner, Alvaikutty, filed a writ petition before the High Court of Kerala seeking a direction to the National Faceless Appeal Centre (NFAC) to expeditiously consider and dispose of his appeal and stay petition. The petitioner was aggrieved by an assessment order and a demand notice. He filed an appeal before the NFAC on May 5, 2022, and subsequently, a stay petition on June 23, 2023. The petitioner apprehended coercive proceedings by the respondents during the pendency of his stay petition. The High Court heard the petitioner's counsel and the standing counsel for the revenue.
What were the issues?
1. Whether the High Court should direct the National Faceless Appeal Centre (NFAC) to expeditiously consider and dispose of the petitioner's stay petition (Ext P6) and appeal (Ext P5)? (Question of procedure and administrative efficiency). The petitioner argued that his appeal and stay petition have been pending and he apprehends coercive action. The revenue did not record any specific arguments against the expeditious disposal.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
J U D G M E N T The writ petition is filed to direct the third respondent to consider and dispose of Ext P5 appeal and Ext P6 stay petition, expeditiously.
The petitioner’s case is that, aggrieved by Ext P2 assessment order and Ext P3 demand notice, the petitioner has preferred Ext P5 appeal before the third respondent on 05.05.2022. Subsequently, on receipt of Exts P7 to P9, the petitioner has filed Ext P6 stay petition before the third respondent on 23.06.2023. The petitioner is apprehensive that the respondents may enforce Exts P2 & P3 through Exts P7 to P9 during the pendency of Ext P6 stay petition. Hence, the writ petition.
Heard; Sri. M.P.Shameem Ahamed, the learned counsel appearing for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel appearing for the respondents 1 to 3. In view of the limited relief that I propose to pass, notice to the fourth respondent is dispensed with.
Having considered the pleadings and materials on record and taking note of the fact that Ext P6 stay petition is pending consideration before the third respondent since 23.06.2023, I deem it appropriate to dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) The third respondent is directed to consider and dispose of Ext P6 stay petition, in accordance with law and as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard. (ii) Needless to mention that, if the third respondent proposes to pass any conditional order of stay, he shall state reasons for the same. (iii) Until such time orders are passed on Ext P6 stay petition, all further coercive proceedings pursuant to Exts P2 & P3 shall stand deferred. C.S.DIAS,JUDGE DST/12.07.23 //// P.A.To Judge
Appendix — schedule of exhibits
Recent GST High Court judgments
Search GST case law →- Noore Manpower Services vs. Commissioner Central Goods And Services TaxUttarakhand · 2 Nov 2026
- Maa Bhawani Minrals vs. Commissioner Central Goods And Services TaxUttarakhand · 2 Nov 2026
- M/S. Nourangi Paints vs. The Union Of INDIAPatna · 2 Nov 2026
- Basant Kumar Gupta vs. Union Of INDIAPatna · 2 Nov 2026
- M/S Swapnashiyana Homes Developers Private Limited vs. The Union Of INDIAPatna · 2 Nov 2026