SHWAS HOMES PRIVATE LTD vs. THE ASST. COMMISSIONER OF INCOME TAX

WP(C)/5464/2022HC KeralaKLHC01011831202218 February 2022Bench: HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Kerala, considering the submissions of both parties, directed the 2nd respondent (Commissioner of Income Tax (Appeals)) to consider and pass orders on the stay petition (Ext.P3) within a period of three months from the date of receiving a copy of the judgment. Furthermore, the Court ordered that all coercive proceedings against the petitioner, arising from the assessment order (Ext.P1), shall be kept in abeyance until a decision is taken on the stay petition. The writ petition was disposed of with these directions. The Court did not decide on the merits of the assessment or the appeal.

What were the facts?

The petitioner, Shwas Homes Private Ltd, is aggrieved by an order of assessment for the assessment year 2014-15, marked as Ext.P1. The petitioner has filed an appeal before the Commissioner of Income Tax (Appeals), the 2nd respondent, as per Ext.P2. Concurrently, a petition for stay of proceedings under the assessment order was filed as Ext.P3. The petitioner apprehends coercive recovery actions before the stay petition is adjudicated. Consequently, the petitioner has filed this writ petition before the High Court of Kerala seeking appropriate directions.

What were the issues?

1. Whether the petitioner is entitled to a direction for the consideration of their stay petition (Ext.P3) before coercive proceedings are initiated against them pursuant to the assessment order (Ext.P1)? Assessee's Contention: The petitioner argues that they have filed an appeal and a stay petition, and there is an apprehension of coercive action before the stay petition is heard and decided. They seek a direction to the appellate authority to consider the stay petition expeditiously. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the stay petition or the writ petition. However, the presence of the Assistant Commissioner of Income Tax and the National Faceless Appeal Centre as respondents indicates their role in the assessment and appeal process.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 18TH DAY OF FEBRUARY 2022 / 29TH MAGHA, 1943 WP(C) NO. 5464 OF 2022 PETITIONER: SHWAS HOMES PRIVATE LTD GROUND FLOOR, SHWAS MYSTIC HEIGHTS, PHASE-1, NEAR KANIYAMPUZHA BRIDGE, EROOR, ERNAKULAM, KOCHI-682 036, REPRESENTED BY ITS DIRECTOR, SREENI PARAMESWARAN BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASST. COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 2(1) , I.S.PRESS ROAD, KOCHI-682 018 2 THE COMMISSIONER OF INCOME TAX (APPEALS), C.R.BUILDINGS, I.S.PRESS ROAD, ERNAKULAM, KOCHI-682 018. 3 NATIONAL FACELESS APPEAL CENTRE, DELHI-1110001, REPRESENTED BY THE PRINCIPAL CHIEF COMMISSIONER. OTHER PRESENT: ADV,JOSE JOSEPH-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 5464 OF 2022 -:2:- BECHU KURIAN THOMAS, J. ----------------------------------------- W.P.(C) No. 5464 of 2022 ---------------------------------------- Dated this the 18th day of February, 2022 JUDGMENT Aggrieved by Ext.P1 order of assessment relating to assessment year 2014-15, petitioner has preferred an appeal before the 2nd respondent, a copy of which is produced as Ext.P2. A petition for stay of proceedings pursuant to the assessment order has also been filed as Ext.P3. Petitioner apprehends coercive proceedings to be effected even before the petition for stay is considered. Hence this writ petition. 2. Having considered the submissions of the counsel for the petitioner as well as the respondents, I am of the opinion that this writ petition itself can be disposed of with a direction. 3. Accordingly, there will be a direction to the 2nd respondent to consider and pass orders on Ext.P3 stay

WP(C) NO. 5464 OF 2022 -:3:- petition, within a period of three months from the date of receipt of a copy of this judgment. Till such a decision is taken, all coercive proceedings against the petitioner pursuant to Ext.P1 order of assessment shall be kept in abeyance. The writ petition is disposed of as above. Sd/- BECHU KURIAN THOMAS JUDGE AJM

WP(C) NO. 5464 OF 2022 -:4:- APPENDIX OF WP(C) 5464/2022 PETITIONER’S EXHIBITS : Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 4.12.2019. Exhibit P2 COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 14.1.2020. Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 15.2.2022. Exhibit P4 COPY OF E-PROCEEDINGS RESPONSE ACKNOWLEDGEMENT FROM THE 3RD RESPONDENT DATED 16.2.2022. RESPONDENT’S EXHIBITS : NIL AJM //TRUE COPY// PA TO JUDGE

Recent GST High Court judgments

Search GST case law →