Kerala State Industrial ... vs Union Of India
2022 Latest Caselaw 6811 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                               PRESENT
                THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 14TH DAY OF JUNE 2022 / 24TH JYAISHTA, 1944
                       WP(C) NO. 19216 OF 2022
PETITIONER:

          KERALA STATE INDUSTRIAL ENTERPRISES LIMITED KSIEL
          FIRST FLOOR, ST. JOSEPHS PRESS BUILDING, COTTON HILL,
          TRIVANDRUM, KERALA PIN - 695014, REPRESENTED BY ITS
          SECRETARY AND GENERAL MANAGER (FINANCE)
          MR. SHIBU THADEVUS XAVIER.

          BY ADV MARY BENJEMIN


RESPONDENTS:

    1     UNION OF INDIA
          REPRESENTED BY ITS SECRETARY, INCOME TAX DEPARTMENT,
          MINISTRY OF FINANCE, NEW DELHI - 110001.

    2     ADDITIONAL/JOINT/DEPUTY/ASST. COMMISSIONER OF INCOME
          TAX (APPEALS),
          NATIONAL FACELESS ASSESSMENT CENTRE(NFAC),
          DELHI - 110001.

    3     ASSISTANT DIRECTOR OF INCOME TAX,
          CENTRALISED PROCESSING CENTRE(CPC), BENGALURU - 560001.

    4     THE PRINCIPAL COMMISSIONER OF INCOME TAX,
          FIRST FLOOR, AAYAKAR BHAVAN, KOWDIAR P.O,
          THIRUVANANTHAPURAM, KERALA - 695003.


          SRI. CHRISTOPHER ABRAHAM (SC)



     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
14.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 19216 OF 2022              2



                            JUDGMENT

The petitioner, a public sector undertaking, has

approached this Court apprehending recovery of

amounts due under assessment orders in respect of

which the petitioner has filed appeals before the

appellate authority. The learned standing counsel

appearing for the respondent would submit that the

petitioner had not preferred any stay application along

with the appeal. It is submitted that on the direction of

this Court, the department can provide a link for

uploading a stay petition. It is submitted that similar

directions have been issued by this Court in other cases

also.

2. Having regard to the facts and circumstances

of the case this writ petition will stand disposed of

directing the respondents to provide a link to the

petitioner for uploading stay applications in the appeals

preferred by it. This shall be done within a period of 2

weeks from the date of receipt of certified copy of this

judgment. The petitioner shall file a stay application

within 10 days from the date of receipt of the link. If

such stay applications are filed within the time

stipulated above, recovery steps shall be deferred till a

decision is taken on the stay applications so filed by the

petitioner. Any refund amount due to the petitioner

shall also not be adjusted against any outstanding

demand till decision is taken on the stay applications as

above.

This writ petition shall stand disposed of as above.

Sd/-

GOPINATH P.

JUDGE

ats

APPENDIX OF WP(C) 19216/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE DEMAND NOTICE DATED 10.09. 2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P2 TRUE COPY OF THE APPEAL DATED 13.04.2022 FILED BEFORE THE 2ND RESPONDENT.

Exhibit P3 TRUE COPY OF THE DEMAND NOTICE DATED 28.04.2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P4 TRUE COPY OF THE APPEAL DATED 24.03.2022 FILED BEFORE THE 2ND RESPONDENT.

Exhibit P5 TRUE COPY OF THE DEMAND NOTICE DATED 22.07.2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P6 TRUE COPY OF THE APPEAL DATED 09.04.22 FILED BEFORE THE 2ND RESPONDENT.

Exhibit P7 TRUE COPY OF THE DEMAND NOTICE DATED 22.07.2021 ISSUED BY THE 2ND RESPONDENT.

Exhibit P8 TRUE COPY OF THE APPEAL DATED 06.04.2022 FILED BEFORE THE 2ND RESPONDENT.

Exhibit P9 TRUE COPY OF THE DEMAND NOTICE DATED 11.01.2022 ISSUED BY THE 2ND RESPONDENT.

Exhibit P10 TRUE COPY OF THE APPEAL DATED 09.04.2022 FILED BEFORE THE 2ND RESPONDENT.

Exhibit P11 TRUE COPY OF THE REFUND ORDER.

Exhibit P12 TRUE COPY OF INTIMATION DATED 12.05.2022 UNDER SECTION 245 OF INCOME TAX ACT ISSUED BY THE 3RD RESPONDENT.

Exhibit P13 TRUE COPY OF REPLY DATED 09.06.2022 TO EXHIBIT P12.

Exhibit P14 TRUE COPY OF ORDER DATED 06.04.2022 IN WP(C) NO.

12463 OF 2022 OF THIS HONOURABLE COURT.