Kerala High Court

Goods not liable to tax cannot be detained for infraction of Rule 138(2) of State SGST Rules

Age Industries (P.) Ltd. Vs. Assistant State tax Officer (Kerala High Court)

The power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans ...

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Goods can’t be detained for Mere Non-Compliance of GST Rules

Re. P.B. Suresh Kumar, J (Kerala High Court)

The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act....

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Kerala HC allows Deduction u/s 80-IA to Kannan Devan Plantations

Kanan Devan Hills Plantations Company Pvt. Ltd. Vs ACIT (Kerala High Court)

Revenue, has contended that the assessee’s business is not a new industrial undertaking. According to him, the assessee has also miserably failed to establish that it has spent more than 50% of the plant’s book value on any renovation or modernisation....

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Detention of goods for non-accompanying certain documents not sustainable in absence of non-notification of such document

M/s. Ascics Trading Company Vs. The Assistant State Tax Officer (High Court Of Kerala At Ernakulam)

Central Government had, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in th...

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Interest on loan availed for business cannot be set off against interest received on loan to Sister Concern

Mathew Joseph Vs. The Assistant Commissioner Of Income Tax (Kerala High Court)

High Court of Kerala recently declared that interest from loan given to sister concern cannot be set off against the interest paid by the assessee to his benkers for the purpose of eligible deduction under section 57(iii) of the Income Tax Act 1961. ...

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Belated deposit of employees contribution to PF / ESIC is not allowable

Kalyan Silks Trichur (P) Ltd. Vs. Joint Commissioner Of Income Tax (Kerala High Court)

The solitary common issue that arose in these appeals was with regard to the legality of dis-allowance of deduction made towards belated deposit of employees contribution of Provident Fund/Employees State Insurance. A reading of the order passed by the Tribunal shows that the first appellate authority confirmed the order of dis-allowance ...

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HC held Ex-parte Assessment valid despite non-receipt of notice by Company as Director received the Notice sent to him

M/s. Elcicon Associates [I] Pvt. Ltd. Vs. The Commercial Tax Officer (Kerala High Court)

Order makes mention of the service of a notice to the company as also to the Director, who represents the company in this writ petition. The notice sent to the company was returned with the postal inscription 'addressee left', whereas the notice sent to the Director was duly received by him on 14.03.2017. ...

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Goods detained under CGST/SGST Act to be released on simple bond without sureties

Sameer Mat Industries Vs. State of Kerala (Kerala High Court)

The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authority under the CGST/SGST Act. After detention when verification was made, it was found that there was mis-classification as also under valuation....

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Self-Assessment Tax paid in excess of Tax Payable is eligible for Interest

CIT Vs The Kerala Minerals And Metals Ltd. (Kerala High Court)

whether the assessee, who made a self assessment of tax and paid tax, far in excess of that determined under the regular assessment; is entitled to interest on the refund. ...

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Mere instance of reduction in shares of profit of a partner resulting in increase in share of profit of another by itself will not constitute a ‘gift’

Commissioner Of Gift Tax Vs. Smt. Bindu Joseph (Kerala High Court)

A division bench of the Kerala High Court recently held that a mere reduction in the shares of one partner, resulting in proportionate increase of shares of another partner would constitute a gift for the purpose of taxation under Section 4 (1) (a) of the Income Tax Act. ...

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