AMMUJAKSHI RADHAMANI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/7641/2023HC KeralaKLHC01017950202307 March 2023Bench: HONOURABLE MR. JUSTICE T.R.RAVI3 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court admitted the writ petition and directed the Standing Counsel to take notice for the respondents. Given the limited prayer made by the petitioner, the Court disposed of the writ petition with a specific direction to the second respondent (National Faceless Appeal Centre). The second respondent is mandated to take up the appeal (Ext.P2) and the stay petition (Ext.P3) and hear and dispose of the stay petition within two months from the date of receipt of a copy of the judgment. Furthermore, the Court ordered that coercive steps for recovery of the demand shall be kept in abeyance until the disposal of the stay petition. The High Court did not decide on the merits of the assessment order or the appeal itself, but focused solely on expediting the procedural aspect of the stay petition.

What were the facts?

The petitioner, Ammujakshi Radhamani, filed a writ petition before the High Court of Kerala seeking a direction for the expeditious disposal of her appeal and stay petition. The appeal was filed against an assessment order and a stay petition was also filed. The respondents are the Assistant Commissioner of Income Tax and the National Faceless Appeal Centre, Delhi. The petitioner sought a direction to the second respondent (National Faceless Appeal Centre) to dispose of her appeal (Ext.P2) filed against the assessment order (Ext.P1) and the stay petition (Ext.P3). The assessment years are not specified in the judgment. The procedural history involves the filing of the appeal and stay petition, and the current writ petition seeking their disposal.

What were the issues?

1. Whether the High Court should issue a direction for the disposal of the appeal and stay petition filed by the assessee? (Question of procedure/administrative direction) Assessee's Contention: The assessee seeks a direction to the National Faceless Appeal Centre to dispose of the pending appeal and stay petition. No specific legal provisions were cited by the assessee in support of this prayer, but the implicit contention is that there has been an undue delay in the disposal of the appeal. Revenue's Contention: The Standing Counsel for the respondents accepted notice. No specific arguments or contentions were recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 7TH DAY OF MARCH 2023 / 16TH PHALGUNA, 1944 WP(C) NO. 7641 OF 2023 PETITIONER: AMMUJAKSHI RADHAMANI AGED 52 YEARS AMMUJAKSHI RADHAMANI, RADEYAM PUTHIYAVILA KANDALOOR ALAPPUZHA, PIN – 690 531 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE CENTRAL, AAYAKARBHAVAN RLY.STATION ROAD KOLLAM, PIN – 691 001 2 NATIONAL FACELESS APPEAL CENTRE DELHI , PIN – 110 001 REPRESENTED BY THE COMMISSIONER OF INCOME TAX (APPEALS) SRI. JOSE JOSEPH, SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 7641 OF 2023 2 T.R.RAVI, J. ---------------------------------------- WP (C) No.7641 of 2023 ------------------------------------------- Dated this the 07th day of March, 2023 JUDGMENT

Admit. Standing Counsel takes notice for the respondents. 2. 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. 3. 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. Sd/- T.R.RAVI sn JUDGE

WP(C) NO. 7641 OF 2023 3 APPENDIX OF WP(C) 7641/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DTD. 28-09- 2021 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 26-10-2021 Exhibit P3 COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 09-02-2023 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE

Recent GST High Court judgments

Search GST case law →