Kerala High Court

Recovery proceeding should not be initiated till disposal of stay petition

Kerala State Co-Operative Agricultural And Rural Development Bank Ltd Vs ITO (Kerala High Court)

I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition....

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HC order release of good on payment of Tax of dealer not registered in that state

Armour Steel Buildings India (P) Ltd. Vs Asstt. State Tax Officer (Kerala High Court)

Armour Steel Buildings India (P) Ltd. Vs Asstt. State Tax Officer (Kerala High Court) The petitioner, an assessee under the GST Act in Tamil Nadu, sent goods across to the State. The Assistant State Tax Officer intercepted the goods and detained them. After the initial procedural formalities the petitioner suffered an order under section ...

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Goods detained under GST cannot be released on simple bond: HC

State Tax Officer Vs Kerala Gujarat Cargo Express (Kerala High Court)

The learned Single Judge ordered release of the vehicle and goods by executing a simple bond. The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules. ...

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GST demand recovery should not be initiated till disposal of stay petition: HC

Hotel Harisree Vs Assistant Commissioner (Assessment) (Kerala High Court)

Hotel Harisree Vs Assistant Commissioner (Assessment) (Kerala High Court) The petitioner, a registered dealer under the KGST Act on the rolls of the 1st respondent, questioned the Ext.P1 assessment order, before the 2nd respondent. The petitioner has also filed a stay petition in the appeal. Ventilating its grievance that the authorities...

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Detention of goods pending adjudication of assessment

Seyadu Beedi Company Vs Asstt. Tax Officer (Intelligence), State Tax Officer (Intelligence) & Ors. (High Court Kerala)

Seyadu Beedi Company Vs Asstt. Tax Officer (Intelligence), State Tax Officer (Intelligence) & Ors. (High Court Kerala) An identical matter has been disposed in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(...

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State can enact section 174- VAT Assessment Post GST Valid: HC

M/s. Sheen Golden Jewels (India) Pvt Ltd Vs State Tax Officer (Kerala High Court)

M/S Sheen Golden Jewels (India) Pvt Ltd Vs State Tax Officer (Kerala High Court) Core Question as the petitioners put it,is does the State have the legislative competence to enact section 174 and save the past taxation events—comprising levy, assessment, and recovery—when Entry 54, List II, which is the field of legislation empowerin...

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Kerala HC judgment on Extension of Income Tax Return Due Date

Alwaye Chartered Accountants Association Vs Union Of India (Kerala High Court)

Alwaye Chartered Accountants Association Vs Union Of India (Kerala High Court) I) In respect of those assessees who, on account of the difficulties faced by them, have not been able to file a return making a claim for deductions, exemptions or refunds, they shall be permitted to make an application under Section 119(2)(b) before the [&hel...

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Deemed registration of Charitable trust under section 12A

CIT Vs TBI Education Trust (Kerala High Court)

Where application for registration under section 12A of Income Tax Act, 1961 is not disposed of by either accepting or refusing it within six months as per provisions of section 12AA(2), the registration would be deemed to applicable from date of expiry of six months from date of application....

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Lamination destroys legality of an identity card: Kerala HC

R.G.Harilal Vs Joint Registrar of Co-Operative Societies (General) (Kerala High Court)

It is hard to notice the thickness, seal, embossment or any other identification marks used to check the authenticity of identity card if the same is laminated to make it glossy and water proof. The lamination destroys the legality of an identity card for all intents and purposes since it becomes difficult to compare the signature therein...

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GST: Detention Process cannot be resorted if dispute is bona-fide

N.V.K. Mohammed Sulthan Rawther And Sons Vs UOI (Kerala High Court)

The HC held that if the records he seizes truly reflect the transaction and the assessee's explanation accords with his past conduct, for example, the returns he has filed earlier, the detention is not the answer....

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