Kerala HC directed Appellate Authority to pass appropriate order within two months for appeal filed by assessee
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- Last Updated on 13 January, 2022
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Case Details: Mini Premjit v. State Tax Officer - [2021] 133 taxmann.com 356 (Kerala)
Judiciary and Counsel Details
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- Bechu Kurian Thomas, J.
- Harisankar V. Menon, Smt. Meena V. Menon and Smt. K. Krishna, Advs. for the Petitioner.
- Dr. Thushara James, Sr. Government Pleader for the Respondent.
Facts of the Case
The Competent Authority concluded that assessee was engaged in supply of works contract service and that it was not engaged in manufacture and sale of goods and denied option to pay tax under composition levy. The assesee filed appeal against the order. In the meantime, the assessee has been served with intimation under section 73(5). It filed writ petition to defer proceedings till the appeal preferred is considered.
High Court Held
The Honorable High Court observed that as per the facts and circumstances of the case, interest of justice could be sub served, if the appeal filed by the assessee is considered in a time bound manner, while the proceedings proposed to be initiated are kept pending till such consideration. If the proceedings are kept in abeyance till a decision is rendered by the appellate authority, unnecessary complications and proceedings could be avoided. Therefore, the Court directed the Appellate Authority to consider and pass appropriate order within two months.
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