M/S.KERALA STATE HANDLOOM WEAVERS CO-OPERATIVE SOCIETY LTD. vs. COMMISSIONER OF INCOME TAX

WP(C)/9815/2019HC KeralaKLHC01024828201929 March 2019Author: HONOURABLE MR.JUSTICE S.V.BHATTI3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the first respondent, the Commissioner of Income Tax (Appeals), to consider and dispose of Ext.P4 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of the judgment. Additionally, the Court ordered that recovery proceedings pursuant to the orders under appeal before the first respondent shall remain stayed for two months from the date of the judgment. The judgment does not record any specific findings on the merits of the underlying tax dispute, as the focus was on the expeditious disposal of the stay petition.

What were the facts?

The petitioner, M/s. Kerala State Handloom Weavers Co-operative Society Ltd., represented by its Managing Director, filed a writ petition before the High Court of Kerala. The petitioner sought a direction to the first respondent, the Commissioner of Income Tax (Appeals)-1, to expeditiously consider and dispose of their stay petition, marked as Ext.P4. The writ petition was filed against the Commissioner of Income Tax (Appeals)-1 and the Income Tax Officer, Ward-2(1). The procedural history indicates that the petitioner had filed a stay petition before the first respondent, which was pending consideration.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to expeditiously dispose of the pending stay petition filed by the assessee? (Question of procedure and administrative efficiency) The assessee argued that the first respondent should be directed to consider and dispose of Ext.P4 stay petition expeditiously. The revenue did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY, THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 9815 of 2019 PETITIONER: M/S.KERALA STATE HANDLOOM WEAVERS CO-OPERATIVE SOCIETY LTD. REPRESENTED BY ITS MANAGING DIRECTOR, ANIL KUMAR .K.S., KAITHARAY BHAVAN, GPO OOTTUKUZHY, THIRUVANANTHAPURAM-695 001 BY ADV. SMT.MARY BENJEMIN RESPONDENTS: 1 COMMISSIONER OF INCOME TAX (APPEALS)-1,DEPARTMENT OF INCOME TAX, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003 2 INCOME TAX OFFICER, WARD-2(1), OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX,RANGE-2,1ST FLOOR, AYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695 003 SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -2- WP(C).No. 9815 of 2019

JUDGMENT Heard Smt.Mary Benjamin, the learned counsel for the petitioner and Sri.Christopher Abraham, the learned Standing Counsel.

The petitioner prays for a direction to the first respondent to consider and dispose of Ext.P4 stay petition expeditiously.

Having regard to the circumstances of the case the writ petition is disposed of directing the first respondent to consider and dispose of Ext.P4 stay petition as expeditiously as possible, preferably within two months from the date of receipt of a copy of this judgment. Recovery proceedings pursuant to the orders under appeal before the first respondent are stayed for two months from today. S.V.BHATTI JUDGE JS

-3- WP(C).No. 9815 of 2019 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE ASSESSMENT ORDER DATED 24.12.2018 FOR THE ASSESSMENT YEAR 2016- 17 ISSUED TO THE PETITIONER. EXHIBIT P2OF DEMAND NOTICE DATED 24.12.2018 ISSUED TO THE PETITIONER. EXHIBIT P3OF THE APPEAL DATED 21.03.2019 FILED BEFORE THE 1ST RESPONDENT BY THE PETITIONER. EXHIBIT P4OF THE STAY PETITION DATED 22.02.2019 FILED BEFORE THE 1ST RESPONDENT. EXHIBIT P5OF THE NOTICE DATED 18.03.2019 ISSUED TO THE PETITIONER.

Recent GST High Court judgments

Search GST case law →