UNIVERSITY OF KERALA vs. THE COMMISSIONER OF INCOME TAX (APPEALS)

WP(C)/3475/2024HC KeralaKLHC01077310202430 January 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition by directing the appellate authority to consider and pass appropriate orders on the petitioner's applications for condonation of delay in filing the appeal and for interim stay. This consideration should be done expeditiously, preferably within four months, provided these applications are pending along with the appeal before the National Faceless Appeal Centre. The Court did not decide on the merits of the appeal or the applications themselves, but rather directed the appellate authority to proceed with them. No issue was expressly left undecided.

What were the facts?

The University of Kerala, established by state legislation, is the petitioner. The University is facing demand and recovery proceedings stemming from an assessment/rectification order dated August 2, 2023 (Ext.P1). The University admits to having approached the appellate authority with a delay in filing its appeal and also filed an application for an interim stay. The appeal, marked as Ext.P2, is before the National Faceless Appeal Centre.

What were the issues?

1. Whether the appellate authority should consider and pass appropriate orders on the petitioner's applications for condonation of delay in filing the appeal and for interim stay, if these applications are pending along with the appeal before the National Faceless Appeal Centre. Assessee's Contention: The petitioner, University of Kerala, seeks a direction for the appellate authority to consider its applications for condonation of delay and interim stay. No specific authorities or precedents were mentioned in the judgment for this contention. Revenue's Contention: The judgment does not record any specific contentions made by the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30TH DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 3475 OF 2024 PETITIONER/S: UNIVERSITY OF KERALA SENATE HOUSE CAMPUS, PALAYAM, THIRUVANANTHAPURAM, REPRESENTED BY ITS REGISTRAR, PIN - 695034 BY ADV SHRI.THOMAS ABRAHAM, SC, UNIVERSITY OF KERALA RESPONDENT/S: 1 THE COMMISSIONER OF INCOME TAX (APPEALS) OFFICE OF THE INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 2 THE ASSISTANT COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE, THIRUVANANTHAPURAM, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM, PIN - 695003 OTHER PRESENT: SRI.JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3475 OF 2024 2 J U D G M E N T Petitioner is University of Kerala established under the Act enacted by the State Legislature. The petitioner is facing demand and recovery proceedings

pursuance

an assessment/rectification order dated 2.8.2023, Ext.P1. Admittedly, the petitioner has approached the appellate authority with a delay and that too with an application for interim stay. 2. Considering the aforesaid fact, the present writ petition is disposed of with a direction to the appellate authority to consider and pass appropriate orders on the applications of the petitioner for condonation of delay in filing the appeal and for interim stay, if the same are pending along with the appeal, Ext.P2, before the National Faceless Appeal Centre, expeditiously, preferably within a period of four months. With the aforesaid direction, the present writ petition is disposed of. Pending interlocutory

WP(C) NO. 3475 OF 2024 3 application, if any, in the present writ petition stands dismissed. Sd/- DINESH KUMAR SINGH

JUDGE jg

WP(C) NO. 3475 OF 2024 4 APPENDIX OF WP(C) 3475/2024 PETITIONER EXHIBITS EXHIBIT P1 THE TRUE COPY OF THE RECTIFICATION ORDER DATED 15/8/2023 ISSUED U/S 154 OF THE IT ACT, 1961 EXHIBIT P2 THE TRUE COPY OF THE APPEAL PREFERRED BY THE UNIVERSITY IN FORM 35 BEFORE THE 1ST RESPONDENT AUTHORITY EXHIBIT P3 THE TRUE COPY OF THE CONDONATION PETITION DATED 25/9/2023 FILED BY THE UNIVERSITY BEFORE THE COMMISSIONER OF INCOME TAX (EXEMPTION), COCHIN EXHIBIT P4 THE TRUE COPY OF THE DEMAND NOTICE DATED 22/9/2023 ISSUED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, THIRUVANANTHAPURAM EXHIBIT P5 THE TRUE COPY OF THE STAY PETITION DATED 25/9/2023 FILED BY THE FINANCE OFFICER, UNIVERSITY OF KERALA BEFORE THE 1ST RESPONDENT AUTHORITY EXHIBIT P6 THE TRUE COPY OF THE CIRCULAR NO.16/2022 DATED 19/7/2022 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES

Recent GST High Court judgments

Search GST case law →