SREEVALSAM JEWELLERS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/13972/2022HC KeralaKLHC01028073202219 April 2022Bench: HONOURABLE MR.JUSTICE VIJU ABRAHAM3 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala disposed of the writ petition with a direction to the 2nd respondent, the Commissioner of Income Tax (Appeals)-III, to consider and pass orders on Ext.P3 stay petition within a period of three months from the date of receipt of a copy of the judgment. Furthermore, the court ordered that further proceedings pursuant to Ext.P1 order of assessment shall be kept in abeyance until such time as the stay petition is decided. The court did not decide on the merits of the appeal itself, but rather focused on ensuring the stay petition was addressed promptly. The principle here is that courts can direct authorities to dispose of pending matters within a stipulated time and grant interim relief pending such disposal.

What were the facts?

The petitioner, M/s Sreevalsam Jewellers, filed a writ petition before the High Court of Kerala seeking a direction for the 2nd respondent, the Commissioner of Income Tax (Appeals)-III, to dispose of their appeal (Ext.P2) and stay petition (Ext.P3). The petitioner is represented by its Managing Partner. The respondents are the Assistant Commissioner of Income Tax and the Commissioner of Income Tax (Appeals). The writ petition was filed seeking expeditious disposal of the pending appeal and stay petition. The court heard the learned Standing Counsel for the respondents.

What were the issues?

1. Whether the petitioner is entitled to a direction for the expeditious disposal of their appeal and stay petition by the 2nd respondent? (Question of procedure) Assessee's Contention: The petitioner seeks a direction for the 2nd respondent to dispose of Ext.P2 appeal and Ext.P3 stay petition. No specific legal arguments or reliance on authorities are recorded for the assessee in this regard. Revenue's Contention: The learned Standing Counsel appearing for the respondents was heard. No specific arguments or contentions are recorded for the revenue regarding the disposal of the appeal or stay petition.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE VIJU ABRAHAM TUESDAY, THE 19TH DAY OF APRIL 2022 / 29TH CHAITHRA, 1944 WP(C) NO. 13972 OF 2022 PETITIONER: M/S SREEVALSAM JEWELLERS GROUND FLOOR, SREE VALSOM BUILDING, MC ROAD, PANDALAM, PATHANAMTHITTA -689501, KERALA, REPRESENTED BY ITS MANAGING PARTNER VARUN RAJ. BY ADVS. S.MUHAMMED HANEEFF DIVYA RAVINDRAN M.H.ASIF ALI RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTER CIRCLE, AAYAKAR BHAVAN, KARBALA JUNCTION, KOLLAM-691001. 2 THE COMMISSIONER OF INCOME TAX (APPEALS)-III, 28/243, POORNIMA, PANAMPILLY NAGAR, COCHIN-682036. BY ADV.JOSE JOSEPH – STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.04.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO.13972 of 2022 2 VIJU ABRAHAM, J ….................................... W.P.(C) No.13972 of 2022 …............................................. Dated this the 19 th day of April, 2022 JUDGMENT The petitioner has approached this Court seeking a direction to the 2 nd respondent to dispose of Ext.P2 appeal and Ext.P3 stay petition. 2. I have heard the learned Standing Counsel appearing for respondents. 3. The above writ petition is disposed of with a direction to the 2 nd respondent to consider and pass orders on Ext.P3 stay petition within a period of three months from the date of receipt of a copy of this judgment. Till such time, further proceedings pursuant to Ext.P1 order of assessment, shall be kept in abeyance. The writ petition is disposed of. Sd/- VIJU ABRAHAM, JUDGE AMV/19/04/2022

WP(C) NO.13972 of 2022 3 APPENDIX OF WP(C) 13972/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 23.3.2022 PASSED BY THE 1ST RESPONDENT FOR AY - 2017-18 ALONG WITH DEMAND NOTICE AND COMPUTATION OF INCOME. EXHIBIT P2 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 2.4.2022 FOR AY- 2017-18 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY PETITION DATED 5.4.2022 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY- 2017-18. RESPONDENTS EXHIBITS : NIL TRUE COPY

Recent GST High Court judgments

Search GST case law →