Kerala High Court

Demanding Bank A/c., Income Tax Return to continue dealership is infringement of Right to Privacy

Raju Sebastian Vs Union of India (Kerala High Court)

Demanding details pertaining to the bank account of a person and of  remittances made to the Income Tax Department towards discharge of tax liability shall amount to infringement of Right to Privacy, therefore, assessee was not bound to furnish their income tax returns and the bank account statements, as a condition for continuing the pe...

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Provisions of Section 62(2) of GST Act have to be construed strictly

M/s Bridge Hygiene Services Private Limited Vs The State Tax Officer (Kerala High Court)

M/s Bridge Hygiene Services Private Limited Vs The State Tax Officer (Kerala High Court) The statutory prescription of 30 days from the date of receipt of the assessment order passed under sub section (1) of Section 62 has to be strictly construed against an assessee and in favour of the revenue, since this is a […]...

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HC allows refund of IGST after adjusting higher rate of duty drawback

G NXT Power Corp Vs Union of India (Kerala High Court)

G NXT Power Corp Vs Union of India (Kerala High Court) After hearing the counsel on the adjustment, the Court has suggested refund of IGST after adjusting the higher rate of duty drawback availed by the petitioner without refunding IGST amount. The counsel have consented to disposing of the writ petition by this order: a) […]...

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Expense allowable on accrual of liability for payment or expenditure

CIT Vs M/s. Oberon Edifices & Estates (P) Ltd (Kerala High Court)

Hon’ble High Court of Kerala which held that an expenditure to be incurred in future in respect of a liability that accrued during the related accounting would be eligible for a deduction. ...

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Kerala HC Order on Puducherry registered Motor Vehicles

Sabu Johny Vs State of Kerala (Kerala High Court)

Sabu Johny Vs State of Kerala (Kerala High Court) (a) Section 3(6) of Motor Vehicles Taxation Act, 1976 is within the competence of State legislature and Section 3(6) is not in any manner repugnant to Chapter IV of Motor Vehicles’ Act, 1988 or ultra vires Act 1976. Section 3(6) therefore is valid and legal. (b) The registration [&...

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Debenture redemption Premium allowable in each year covered by debentures

CIT Vs M/s Apollo Tyres Ltd (Kerala High Court)

Loss on account of issuance of debentures at premium was expenses for the borrowing and therefore, was allowable as deduction u/s 37 in computing the income however, the loss suffered had to be applied in respect of each year covered by debentures, to an appropriate extent....

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Addition for Unexplained cash credits cannot be made for doubt on source of credit

CIT Vs M/s. Sree Ganesh Trading Company (Kerala High Court)

CIT Vs M/s. Sree Ganesh Trading Company (Kerala High Court) Conclusion: AO was not justified in making addition to the income of assessee under section 68 on account of alleged unexplained credits as assessee-firm had proved identity, creditworthiness of the creditors from whom it had received credits and if AO had doubt on the source [&h...

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Deduction u/s 36(1)(va) allowable on contribution to staff welfare fund A/c

CIT Vs M/s. Muthoot Finance Ltd. (Kerala High Court)

Assessee-employer had  contributed a specific amount to each employee which was credited to a Staff Welfare Fund Account alongwith interest thereon and the amounts retained with the employer and the interest accrued in the name of a particular employee, was taxed in the hands of that employee. Hence though there was a common fund and acc...

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Goods detained shall be released to petitioner on furnishing bank guarantee: HC

M/s. Asian Paints Vs Assistant State Tax Officer (Kerala High Court)

I am of the view that the goods detained shall be released to the petitioner on furnishing bank guarantee in terms of the order passed under Section 129(1)(a) of the CGST Act, 2017. The petitioner shall file an appeal within a period of one month....

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GST: HC remanded back the matter to Single Bench, which was dismissed without considering merits

M/s. Sangeetha Jewellery Vs The State Tax Officer (Kerala High Court)

M/s. Sangeetha Jewellery Vs State Tax Officer (Kerala High Court) In this writ appeal it is mainly contended that the dismissal of the writ petition is erroneous on the ground that the judgment in M/s Sheen Golden Jewels (India) Pvt. Ltd. (supra) covers only the question regarding constitutional validity of Section 174 of the KSGST [&hell...

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