M/S POPULAR TRADERS, vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,

WP(C)/3783/2019HC KeralaKLHC01009978201908 February 2019Author: HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to dispose of the stay application (Ext.P3) within a period of two months. Consequently, the Court ordered that recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance until the disposal of the stay application. The writ petition was disposed of with these directions. No specific finding was made on the merits of the appeal or the stay application itself, only a direction for its disposal was issued.

What were the facts?

The petitioner, M/s. Popular Traders, represented by its Managing Partner, filed a writ petition before the High Court of Kerala. The petitioner had filed an appeal (Ext.P2) before the Commissioner of Income Tax (Appeals), the second respondent, against an order (Ext.P1) passed under the Income Tax Act. Along with the appeal, the petitioner also filed a stay application (Ext.P3) seeking to stay recovery proceedings. The writ petition was filed seeking a direction for the disposal of the stay application.

What were the issues?

1. Whether the High Court should direct the Commissioner of Income Tax (Appeals) to dispose of the stay application filed by the petitioner? (Question of procedure/administrative direction) The petitioner contended that they had filed an appeal and a stay application before the second respondent and sought a direction for its expeditious 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

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 08TH DAY OF FEBRUARY 2019 / 19TH MAGHA, 1940 WP(C).No.3783 of 2019 PETITIONER/S: M/S.POPULAR TRADERS, POPULAR TOWERS, VAKAYAR P.O., KONNI, PATHANAMTHITTA, REPRESENTED BY ITS MANAGING PARTNER, THOMAS DANIEL (AGED 63). BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, THIRUVALLA- 689 101. 2 THE COMMISSIONER OF INCOME TAX (APPEALS), DEPARTMENT OF INCOME TAX, KOTTAYAM- 686 001. 3 THE TAX RECOVERY OFFICER, DEPARTMENT OF INCOME TAX, THIRUVALLA- 689 101. BY SRI.JOSE JOSEPH, SC, IT THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.3783/2019 2

JUDGMENT The petitioner, as against Ext.P1 order under the Income Tax Act, filed Ext.P2 appeal before the second respondent. The petitioner also filed Ext.P3 stay application. In view of the above, there shall be a direction to the second respondent to dispose Ext.P3 stay application within a period of two months. Till then, recovery proceedings pursuant to the impugned order in the appeal shall be kept in abeyance. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE JUDGE ln

WP(C).No.3783/2019 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 24.12.2018 EXHIBIT P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 20.11.2018 EXHIBIT P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2016-17 DATED 23.1.2019 RESPONDENTS EXHIBITS:NIL. //// P.A.TO JUDGE

Recent GST High Court judgments

Search GST case law →