ARUVIPURAM SREE NARAYANA DHARMA PARIPALANA YOGAM vs. THE INCOME TAX OFFICER

WP(C)/25581/2022HC KeralaKLHC01053981202210 August 2022Author: HONOURABLE MR. JUSTICE GOPINATH P.3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the writ petition by directing the 3rd respondent (National Faceless Appeal Centre) to provide a link to the petitioner for uploading a stay petition within ten days. Upon the petitioner filing a stay petition within two weeks of the link being provided, any demand pursuant to the assessment order (Ext.P1) shall be kept in abeyance until the Appellate Authority decides on the stay petition. The court's decision focuses on facilitating the filing of a stay petition and suspending recovery pending that decision, rather than ruling on the merits of the assessment or the appeal itself.

What were the facts?

The petitioner, Aruppuram Sree Narayana Dharma Paripalana Yogam, filed a writ petition before the High Court of Kerala. The petitioner was aggrieved by proceedings initiated to recover amounts due under an order of assessment (Ext.P1), while an appeal against this assessment order was pending before the First Appellate Authority (Ext.P4). The petitioner sought relief from the High Court concerning the recovery proceedings during the pendency of their appeal.

What were the issues?

1. Whether recovery proceedings can be initiated for amounts due under an assessment order when an appeal against that order is pending before the appellate authority? The petitioner argued that recovery proceedings should not be initiated while their appeal is pending. They sought a stay on such recovery. The revenue, represented by the Standing Counsel, was heard. The judgment does not explicitly detail the revenue's specific arguments or reliance on any authorities or precedents.

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 GOPINATH P. WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944 WP(C) NO. 25581 OF 2022 PETITIONER/S: ARUVIPURAM SREE NARAYANA DHARMA PARIPALANA YOGAM SNDP UNION NO. 60A, PUNALUR 691 305 REPRESENTED BY ITS SECRETARY R. HARIDAS, S/O RAGHAVAN, SREEHARI, EROOR P.O, KOLLAM, PIN - 691312 BY ADVS. THOMAS T.VARGHESE PHILIP T.VARGHESE ACHU SUBHA ABRAHAM V.T.LITHA K.R.MONISHA RESPONDENT/S: 1 THE INCOME TAX OFFICER WARD NO. 2, AAYAKAR BHAVAN, INCOME TAX OFFICE, NEAR KARBALA JUNCTION, RAILWAY STATION ROAD, KOLLAM., PIN - 691001 2 NATIONAL FACELESS ASSESSMENT CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI., PIN - 110001 3 NATIONAL FACELESS APPEAL CENTRE REPRESENTED BY THE OFFICER-IN-CHARGE, INCOME TAX DEPARTMENT, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI ., PIN - 110001 SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 25581 OF 2022 2

JUDGMENT Against Ext.P1 order of assessment, the petitioner has preferred Ext.P4 appeal before the First Appellate Authority. The petitioner has approached this Court, being aggrieved by the fact that proceedings are being initiated to recover amounts due under Ext.P1, pending consideration of the appeal.

Heard the learned Standing Counsel appearing for the respondent Department also.

Having regard to the facts and circumstances of the case, the writ petition is disposed of, directing that the 3rd respondent shall provide a link to the petitioner for uploading a stay petition within ten days from today. On the petitioner filing a stay petition within a period of two weeks from the date on which the link is provided to the petitioner, any demand pursuant to Ext.P1 order of assessment shall be kept in abeyance till a decision is taken by the Appellate Authority on the stay petition to be filed by the petitioner. The writ petition is disposed of as above. GOPINATH P. JUDGE ajt

WP(C) NO. 25581 OF 2022 3

Appendix — schedule of exhibits

APPENDIX OF WP(C) 25581/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 28.03.2022 Exhibit P2 TRUE COPY OF THE COMPUTATION SHEET ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER FOR AY 2017-2018 DATED 28.03.2022 Exhibit P3 TRUE COPY OF THE NOTICE OF THE DEMAND ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 28.03.2022 Exhibit P4 TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DATED 26.04.2022 Exhibit P5 TRUE COPY OF THE SAID NOTICE ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 21.06.2022

Recent GST High Court judgments

Search GST case law →