KERALA STATE COMMERCIAL TAX DEPARTMENT STAFF HOUSING CO-OPERATIVE SOCIETY LTD, vs. THE CENTRAL BOARD OF DIRECT TAXES,

WP(C)/16115/2024HC KeralaKLHC01102576202419 April 2024Bench: HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, after considering the submissions of both the petitioner and the respondents, decided to dispose of the writ petition with a specific direction. The Court directed the 3rd respondent, the Commissioner of Income Tax (Appeals), to consider and pass orders on the appeal filed by the petitioner (Ext.P3) within a period of four months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings against the petitioner shall be kept in abeyance until such a decision is taken by the appellate authority. The Court did not delve into the merits of the assessment order or the grounds of appeal, focusing solely on ensuring that the appeal process is not prejudiced by coercive actions.

What were the facts?

The petitioner, Kerala State Commercial Tax Department Staff Housing Co-operative Society Ltd., filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by an order of assessment for the assessment year 2022-23, identified as Ext.P2. The petitioner had preferred an appeal against this order, marked as Ext.P3, before the 3rd respondent, the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The primary concern of the petitioner was the apprehension of coercive proceedings being initiated before their appeal was adjudicated. The writ petition sought to prevent such action.

What were the issues?

1. Whether the petitioner is entitled to a stay of coercive proceedings pending the disposal of their appeal before the Commissioner of Income Tax (Appeals)? Assessee's Contention: The petitioner apprehends coercive proceedings being initiated against them before their appeal against the order of assessment (Ext.P2) is considered by the appellate authority (3rd respondent). Therefore, they seek a stay on such actions. Revenue's Contention: The learned standing counsel for the respondents submitted that the issue involved in this writ petition is covered in favour of the petitioner by a judgment of the Apex Court. This implies that the revenue acknowledges a legal position that supports the petitioner's plea, at least in principle, and does not oppose the relief sought in the writ petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 19TH DAY OF APRIL 2024 / 30TH CHAITHRA, 1946 WP(C) NO. 16115 OF 2024 PETITIONER :- KERALA STATE COMMERCIAL TAX DEPARTMENT STAFF HOUSING CO-OPERATIVE SOCIETY LTD, 3RD FLOOR, TAX TOWER KILLIPPALAM, ARAMANA S.O, THIRUVANANTHAPURAM,REPRESENTED BY ITS PRESIDENT SATHEESH KUMAR S, PIN – 695002 BY ADVS. K.P.PRADEEP T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS :- 1 THE CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI, REPRESENTED BY ITS CHAIRMAN, PIN – 110001 2 ADDITIONAL COMMISSIONER OF INCOME TAX, ASSESSMENT UNIT,INCOME TAX DEPARTMENT,NATIONAL FACELESS ASSESSMENT CENTRE, DELHI ROOM NO. 401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI, PIN – 110003 3 COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, ROOM NO. 401, 2ND FLOOR, E-RAMP,JAWAHARLAL NEHRU STADIUM, DELHI, PIN – 110003 BY ADVS. CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT P.R.AJITH KUMAR SRI.JOSE JOSEPH, SC FOR INCOME TAX DEOARTMENT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 16115 OF 2024 2 JUDGMENT Aggrieved by Ext.P2 order of assessment relating to the assessment year 2022-23, the petitioner has preferred an appeal before the 3rd respondent, a copy of which is produced as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the appeal is considered. Hence this writ petition. 2. The learned standing counsel for the respondents submits that the issue involved in this writ petition is covered in favour of the petitioner by the judgment of the Apex Court. 3. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 4. Accordingly, there will be a direction to the 3rd respondent to consider and pass orders on Ext.P3, within a

WP(C) NO. 16115 OF 2024 3 period of four months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner shall be kept in abeyance. The writ petition is disposed of as above. Sd/- SHOBA ANNAMMA EAPEN JUDGE

SMA

WP(C) NO. 16115 OF 2024 4 APPENDIX OF WP(C) 16115/2024 PETITIONER EXHIBITS :- Exhibit P1 TRUE COPY OF THE INCOME TAX RETURN ACKNOWLEDGEMENT DATED 25-09-2022 FILED UNDER SECTION 139 OF THE INCOME TAX ACT, FOR THE ASSESSMENT YEAR 2022-2023 Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO ITBA/AST/S/143(3)/2023-24/1062844978(1) DATED 18-03-2024 ISSUED FOR THE YEAR 2022-23 BY THE 2NDRESPONDENT TO THE PETITIONER Exhibit P3 TRUE COPY OF THE APPEAL DATED 16-04-2024 FILED FOR THE YEAR 2022-23 BEFORE THE 3RDRESPONDENT BY THE PETITIONER Exhibit P4 TRUE COPY OF THE DEMAND NOTICE NO. ITBA/AST/S/156/2023-24/1062846281(1)

DATED 18-03-2024 ISSUED FOR THE YEAR 2022-23 BY THE 2ND RESPONDENT TO THE PETITIONER Exhibit P5 TRUE COPY OF THE JUDGMENT DATED 12-04-2024 IN WPC NO 15785 OF 2024

Recent GST High Court judgments

Search GST case law →