Case Law Details
Ramakrishna Fuels Vs CIT (Kerala High Court)
Introduction: The Kerala High Court, in response to a writ petition under Article 226 of the Constitution, addresses the issue of technical problems hindering the uploading of an appeal by Ramakrishna Fuels against an assessment order.
Petitioner’s Appeal and Technical Issues: Ramakrishna Fuels filed an appeal (Exhibit-P5) against the assessment order (Ext.P2) but faced technical problems preventing the upload of the appeal. The petitioner seeks a writ of mandamus to direct authorities to consider the appeal and remand the case for rehearing.
Reliefs Sought: The petitioner seeks various reliefs, including consideration of Exhibit-P5 and P6, a stay on further proceedings pending Writ Petition disposal, a direction to consider and dispose of the appeal on merit within a time limit, and any other relief deemed fit by the court.
Court’s Disposition: The court disposes of the writ petition with specific directions. It instructs the respondents to provide a link for uploading the appeal (Exhibit-P5) and affidavit (Exhibit-P6) within two weeks. This includes considering applications, such as condonation of delay in filing the appeal.
Conclusion: With the directive to provide a link for appeal submission and associated documents, the writ petition in the matter of Ramakrishna Fuels vs CIT is finally disposed of by the Kerala High Court.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The present writ petition has been filed under Article 226 of the Constitution of India seeking the following reliefs:
i) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents to consider Exhibit-P5 and P6 and remanded the case back to the Assessing Authority for rehearing and issue orders based on merits of the petitioner’s case;
ii) Till orders are passed on Exhibit -P5 and P6, stay further proceedings including coercive proceedings pending disposal of the Writ Petition.
iii) Issue a writ of mandamus or any other appropriate writ, order or direction directing the respondents 1 and 2 to consider and dispose of the Appeal on merit within a time limit to be fixed by this Honourable Court.
iv) Such other reliefs which the petitioner may ask for during the course of the proceedings and which this Hon’ble Court may deem fit and necessary in the interest of justice.
2. Learned counsel for the petitioner submits that the petitioner got prepared the appeal against the Ext.P2 assessment order, but the petitioner could not upload it because of some technical problems. Learned counsel for the petitioner submits that the petitioner allowed to file Ext.P5 appeal along with Ext.P6 affidavit and a direction may be issued to the respondents to provide link for uploading the appeal and affidavit etc., against Ext.P2 assessment order.
3. Considering the aforesaid fact, the present writ petition is disposed of with direction to the respondents to provide the link for uploading the appeal and affidavit etc., and applications if any, including the application for condonation of delay in filing the appeal, within a period of two weeks from today.
With the aforesaid direction, the writ petition stands finally disposed of.
