M/S LIVIDUS PHARMACEUTICALS PVT LTD, vs. THE COMMISSIONER OF INCOME TAX,

WP(C)/3471/2023HC KeralaKLHC01008401202307 February 2023Author: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

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What were the facts?

The petitioner, M/s Lividus Pharmaceuticals Pvt Ltd, has filed a writ petition before the High Court of Kerala challenging an Assessment Order (Ext.P1). The petitioner has also filed an appeal against this order (Ext.P4) and an application for stay of coercive recovery proceedings (Ext.P5). The core of the petition is a prayer for the consideration of the appeal and the stay petition before the revenue initiates any coercive steps for tax recovery. The petitioner is represented by its Managing Director, Mr. Firose Yoosuf. The respondents are the Commissioner of Income Tax, the Assessing Officer, and the Commissioner of Income Tax (Appeals).

What did the High Court hold?

The High Court admitted the writ petition and directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the stay application (Ext.P5) filed in connection with the appeal (Ext.P4) at the earliest, and at any rate, within two months from the date of receipt of a copy of the judgment. The court further ordered that coercive steps for the recovery of the assessed tax shall be kept in abeyance until the disposal of the stay application. The judgment did not delve into the merits of the assessment order or the appeal itself, focusing solely on the procedural aspect of the stay application.

What were the issues?

1. Whether the High Court should entertain a writ petition seeking a direction for the early disposal of a stay application pending before the Commissioner of Income Tax (Appeals) when coercive recovery proceedings are threatened. Assessee's Contention: The petitioner argued that the appeal and stay petition have been filed, and it is imperative that the stay petition be considered and disposed of before any coercive steps are taken for the recovery of the assessed tax. The petitioner seeks a directive for the expeditious consideration of these applications. Revenue's Contention: The Standing Counsel accepted notice for the respondents, indicating their appearance and potential response to the court's directions. No specific arguments were recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUE AY, THE 7TH DAY OF FEBRUARY 2023 / 18TH MAGHA, 1944 WP(C) NO. 3471 OF 2023 PETITIONER: M/S LIVIDUS PHARMACEUTICALS PVT LTD, KP- IV/1463, PRESTIGE MANSISON PADA SOUTH KARUNAGAPPALY, KOLLAM KERALA - 695018, REPRESENTED BY ITS MANAGING DIRECTOR MR. FIROSE YOOSUF. BY ADVS. LEEJOY MATHEW.V. SABU S.KALLARAMOOLA RESPONDENTS: 1 THE COMMISSIONER OF INCOME TAX, OFFICE OF THE COMMISSIONER OF INCOME TAX, CR BUILDING, IS PRESS ROAD, COCHIN-682018. 2 THE ASSESSING OFFICER OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM, PIN – 691001. 3 THE COMMISSIONER OF INCOME TAX (APPEALS NATIONAL E- ASSESSMENT CENTRE, DELHI – 110003. SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3471 OF 2023 2 T.R. RAVI, J. -------------------------------------------- W.P.(C) No.3471 of 2023 -------------------------------------------- Dated this the 07th day of February, 2023 JUDGMENT Admit. Standing Counsel takes not

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