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Aji V. Dev

Latest Posts by Aji V. Dev

GST on Old Age Homes & Senior Citizen Services

July 28, 2023 7209 Views 1 comment Print

Learn about GST on old age homes & senior citizen services in India. Analysis of exemptions, tax rates, and recent rulings by AAR.

Kerala VAT Act – SC declares rate of tax of Mosquito Mats @ 12.5% & Dettol @ 4%

May 5, 2023 705 Views 0 comment Print

It is the case of the appellant that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers shall be classifiable as insecticides under Entry 44(5) and therefore chargeable to tax at 4%.

Income Tax Return Filed by A Co-op Society after due Date is invalid – 80P Deduction not allowed: Kerala HC,

April 11, 2023 2565 Views 0 comment Print

Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs CIT (Kerala High Court) Disposing an IT Appeal in M/s. Nileshwar Range Kallu Chethu Vyavasaya Thozhilali Sahakarana Sangham Vs. the Commissioner of Income Tax (I.T.A. NO.120 of 2019 dated: 14.03.2023) it is held by the Hon’ble High Court of Kerala that, a return filed by a […]

Transfer/ Sale of One of Independent Running Business Divisions Is Exempt from Levy of GST

April 5, 2023 3351 Views 0 comment Print

In the instant case an independent part (staffing division business) of the applicant’s business is being transferred / sold by the applicant. Hence the benefit of the said Notification is applicable to the applicant’s transaction, subject to fulfilment of the conditions of a going concern.

Lok Ayukta cannot override orders Passed by Tax Authorities: Kerala HC

April 3, 2023 783 Views 0 comment Print

Kerala HC rules that Lok Ayukta lacks authority to override Sales Tax Officer’s orders. Case analysis of Additional Chief Secretary vs. Kerala Lok Ayukta.

Business Slips Seized from Third Parties in Search cannot be utilised for Assessment & Penalty: Kerala HC

March 11, 2023 549 Views 0 comment Print

HC held that data contained in business slips recovered from a person who was present at the time of inspection at premises and he had deposed that seized slips are not connected with assessee, has no evidentiary value for imposing penalty and making assessment under Kerala Value Added Tax Act,2003

GST Appeals: Method of Counting Delay

February 13, 2023 22182 Views 2 comments Print

Taxpayers who dont agree with the adjudication order passed by the tax officer can learn about GST Appeals & the method of counting delay in this blog post. Learn more about GST laws on Central Board of Indirect Taxes & Customs (CBIC) here.

GST: Detention: Quashing of SCN at Initial Stage by HC – Declared as Pre-Mature by SC

January 25, 2023 2247 Views 0 comment Print

It is held that HC has erred in entertaining the writ petition against the SCN and quashing of notice is pre-mature and the merits of the case have to be considered by the original authority in an appropriate proceeding.

GST: SCN can still be Issued U/s. 73 – No Limitation For FY 2017-18 Under N/No. 13/2022 Dated: 05.07.2022

January 23, 2023 11748 Views 0 comment Print

GST: Show Cause Notice Can Still Be Issued U/S. 73 – No Bar Of Limitation Came Into Force For The Ay 2017-18 Under Notification No. 13/2022/05.07.2022

Cancelled GST Registration is Restored even though No Appeal Filed

December 28, 2022 2181 Views 0 comment Print

Cancelled Registration Is Restored Even Though No Appeal Filed: Notice Should Be Issued In Strict Compliance with Rules – Kerala HC

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