M/S. PALAKKAD JILLA NELLU SAMBARANA VIPANANA SAMSKARANA VYAVASAYA SAHAKARANA SANGHAM vs. THE ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER,
What did the High Court hold?
The High Court admitted the writ petition and directed the 2nd respondent, the National Faceless Appeal Centre, to take up the pending appeal (Ext.P2) and the stay petition (Ext.P3). The Tribunal was instructed to hear and dispose of the stay petition within two months from the date of receipt of a copy of the judgment. Furthermore, coercive steps for recovery of demand were to be kept in abeyance until the disposal of the stay petition. No specific finding was made on the merits of the assessment order or the appeal itself, as the prayer was limited to a direction for expeditious disposal.
What were the facts?
The petitioner, M/s. Palakkad Jilla Nellu Sambarana Vipana Samskarana Vyavasaya Sahakarana Sangham, filed a writ petition before the High Court of Kerala. The petition was directed against the respondents, including the National Faceless Appeal Centre, Delhi. The petitioner sought a direction for the disposal of an appeal (Ext.P2) filed against an assessment order (Ext.P1) and a stay petition (Ext.P3). The assessment order was passed by the Income Tax Officer, Ward 1 & TPS, Palakkad.
What were the issues?
1. Whether the High Court should direct the National Faceless Appeal Centre to dispose of the pending appeal and stay petition filed by the assessee? (Question of procedure/administrative direction) The assessee's contention was that there was a pending appeal and stay petition before the 2nd respondent (National Faceless Appeal Centre) which required disposal. 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
JUDGMENT
Admit. Standing Counsel takes notice for the respondents.
The limited prayer in this writ petition is for a direction to the 2nd respondent to dispose of Ext.P2 appeal filed against Ext.P1 assessment order and Ext.P3 stay petition.
In view of the limited prayer made in the writ petition, this writ petition is disposed of directing the 2nd respondent to take up Ext.P2 appeal and Ext.P3 stay petition and hear and dispose of the stay petition within two months from the date of receipt of a copy of this judgment. The coercive steps for recovery shall be kept in abeyance till then. T.R.RAVI sn JUDGE
WP(C) NO. 13212 OF 2023 3 APPENDIX OF WP(C) 13212/2023 PETITIONER'S EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2018-19 DTD. 06-03- 2023 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 01-04-2023 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 01-04-2023 RESPONDENT'S EXHIBITS : NIL //// PA TO JUDGE
Recent GST High Court judgments
Search GST case law →- Sh Umang Uniyal vs. Commissioner Department Of Central Goods And Services TaxUttarakhand · 16 Oct 2026
- Shivaraj M S vs. The Union Of INDIAKarnataka · 15 Oct 2026
- Paresh Textiles Prop Paresh Gudhka vs. Superintendent Range Iv Div VBombay · 15 Oct 2026
- M/S Palladium Constructions PVT LTD. vs. Principal Commissioner Of Central TaxKarnataka · 15 Oct 2026
- M/S. Vk Construction vs. The Deputy State Tax Officer - IiMadras · 15 Oct 2026
