THE WEST CHALAKUDY SERVICE CO-OPERATIVE BANK LTD vs. THE INCOME TAX OFFICER, WARD2 (2)
What did the High Court hold?
The High Court noted the submission by the learned counsel for the respondents that the PAN number "AABACW0980B" has been made operational. In light of this submission, the Court found that nothing further survived in the writ petition. Consequently, the writ petition was closed. The petitioner was advised to file an appeal against the assessment orders in respect of the said PAN number "AABACW0980B". The Court did not delve into the merits of the assessment orders or the demand notices, nor did it decide on the legality or arbitrariness of the impugned orders. The operative direction was to allow the petitioner to proceed with filing their appeal now that the procedural hurdle of PAN operationalization was stated to be resolved.
What were the facts?
The petitioner, The West Chalakudy Service Co-operative Bank Ltd, filed a writ petition before the High Court of Kerala seeking to stay the operation of a demand notice (Ext.P15) and to quash several assessment orders and demand notices (Exts.P2, P6, P10, P13 and P3, P7, P11, P14). The core of the grievance was the inability to file an appeal due to issues with their PAN number, specifically "AABACW0980B", which they claimed was not generating the necessary login credentials in the status of a company. The petitioner sought a writ of mandamus directing the Income Tax Officer to generate these credentials and provide a link for filing appeals. The assessment years are not explicitly stated.
What were the issues?
1. Whether the petitioner is entitled to a stay of the demand notice (Ext.P15) and to quash the assessment and demand notices (Exts.P2, P6, P10, P13 and P3, P7, P11, P14) on the grounds of illegality, arbitrariness, and denial of statutory appeal rights. 2. Whether a writ of mandamus should be issued directing the Income Tax Officer to generate a login ID and password for the old PAN number "AABACW0980B" in the status of a company, to enable the filing of appeals against the assessment orders. Assessee's Contention: The petitioner argued that they were denied their statutory right to appeal due to the inability to file an appeal, stemming from the non-generation of login credentials for their old PAN number. They sought directions to rectify this procedural impediment. Revenue's Contention: The learned counsel for the respondents submitted that the PAN number "AABACW0980B" has been made operational.
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 FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 22996 OF 2022 PETITIONER/S: THE WEST CHALAKUDY SERVICE CO-OPERATIVE BANK LTD THE WEST CHALAKUDY SERVICE CO-OPERATIVE BANK LTD, NO.R- 262, WEST CHALAKUDY, CHALAKUDY P.O, THRSSUR DISTRICT, PIN-680 307 REPRESENTED BY ITS SECRETARY., PIN - 680307 BY ADV C.A.JOJO RESPONDENT/S: 1 THE INCOME TAX OFFICER, WARD2 (2) THE INCOME TAX OFFICER, WARD2 (2), AYAKAR BHAVAN, SAKTHAN STAND, THRISSUR-680001. 2 THE COMMISSIONER OF INCOME TAX ( APPEALS) THE COMMISSIONER OF INCOME TAX ( APPEALS) C R BUILDING, MANACHIRA P.O, KOZHIKODE-673001, PIN - 673001 3 THE COMMISSIONER OF INCOME TAX ( APPEALS) THE COMMISSIONER OF INCOME TAX ( APPEALS) NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI- 110001, PIN - 110001 4 INCOME TAX OFFICER INCOME TAX OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, NORTH BLOCK, NEW DELHI-110001, PIN - 110001 BY ADVS. JOSE JOSEPH, SC, INCOME TAX DEPARTMENT, KERALA ADV. P.G. JAYASHANKAR PGJ OTHER PRESENT: P.G.JAYASANKAR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 22996 OF 2022 2 JUDGMENT Dated this the 22nd day of December, 2023 The present writ petition has been filed seeking the following reliefs:- “i)To stay the operation of Ext.P15 demand notice as they are illegal, arbitrary and denying statutory right to appeal. ii)To issue
a writ
of certiorari
quashing Exts.P2,P6,P10,P13 assessment orders and P3,P7,P11,P14 demand notices. iii)To stay all coercive steps pursuant to Ext.P15 demand to recover disputed tax. iv)To issue a writ of mandamus directing the 1st respondent to generate login id and password in the old PAN number “AABACW0980B” in the status of company so as to file appeal against Exts.P2,P6,P10,P13 assessment orders. v)To issue a writ of manadmus directing the 1st and 4th respondents to provide the link for filing appeal once the login id and password is created in PAN numeber “AABACW0980B”.” 2.Sri.P G Jayasankar, the learned counsel for the respondents submitted that PAN number“AABACW0980B” has been made operational. In view of the aforesaid, nothing survives in this writ petition and the writ petition is thereby closed. The petitioner may file an appeal against the assessment order in respect of the said PAN number“AABACW0980B”. DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 22996 OF 2022 3
Appendix — schedule of exhibits
Recent GST High Court judgments
Search GST case law →- Sunanda Raul vs. The Commissioner Of Commercial Taxes And Goods Nad Services Tax, OdishaOrissa · 14 Oct 2026
- Zakir Hussain Ali Khan vs. Additional Commissioner (Appeals), BhubaneswarOrissa · 14 Oct 2026
- M/S Manorama Nayak, Khorda vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar Iv Circle, KhurdaOrissa · 14 Oct 2026
- Chandan Kumar Bathual vs. Superintendent, CGST And Central Excise, Cuttack-Iii Range, CuttackOrissa · 14 Oct 2026
- Manoranjan Sadangi vs. Superintendent, CGST And Central Excise, Gopalpur Range, GanjamOrissa · 14 Oct 2026
