Case Law Details
University of Kerala Vs CIT (A) (Kerala High Court)
he University of Kerala, established under state legislation, is embroiled in demand and recovery proceedings following an assessment order. With delays in approaching the appellate authority for relief, the university seeks intervention from the court.
Detailed Analysis: The petitioner, University of Kerala, faces demand and recovery actions based on an assessment/rectification order dated 2.8.2023 (Ext.P1). Acknowledging the delay in seeking appellate relief and the submission of an application for interim stay, the court issues directives to address the matter.
The court, considering the circumstances, instructs the appellate authority to promptly adjudicate on the petitioner’s applications for condonation of delay in filing the appeal and for interim stay. These applications are presumably pending alongside the appeal (Ext.P2) before the National Faceless Appeal Centre.
Conclusion: This legal proceeding underscores the University of Kerala’s efforts to address demand and recovery actions stemming from an assessment order. The court’s directive emphasizes the need for expeditious consideration of the university’s appeal and related applications for delay condonation and interim stay.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
