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.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
Petitioner is University of Kerala established under the Act enacted by the State Legislature. The petitioner is facing demand and recovery proceedings in pursuance to an assessment/rectification order dated 2.8.2023, Ext.P1. Admittedly, the petitioner has approached the appellate authority with a delay and that too with an application for interim stay.
2. Considering the aforesaid fact, the present writ petition is disposed of with a direction to the appellate authority to consider and pass appropriate orders on the applications of the petitioner for condonation of delay in filing the appeal and for interim stay, if the same are pending along with the appeal, Ext.P2, before the National Faceless Appeal Centre, expeditiously, preferably within a period of four months.
With the aforesaid direction, the present writ petition is disposed of. Pending interlocutory application, if any, in the present writ petition stands dismissed.
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