Kerala High Court

HC directs for Issue of GST refund delayed due to Processing by officer interface option

Akay Flavours & Aromatics (P) Ltd. Vs CBIC (Kerala High Court)

Akay Flavours & Aromatics (P) Ltd. Vs CBIC (Kerala High Court) In the given case, the petitioner has later filed amendments in the GST returns with IGST amounts, therefore, the refunds can be processed through an officer interface option, which is already availed in ICES. Necessary action to sanction IGST refunds in the instant case [...

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No Tax on Compensation received for compulsory acquisition of land by Govt

Viswanathan M. Vs CCIT (Kerala High Court)

Compensation received in respect of non agricultural land which has been exempted from levy of income-tax vide section 96 of the RFCTLARR Act shall also not be taxable under the provisions of income-tax Act, 1961 even if there is no specific provision of exemption for such compensation in the Income-tax Act, 1961...

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CIT(A) cannot grant conditional stay without giving reason for such conditions

Shyla Pushpan Vs CIT (Kerala High Court)

In the given case, the contention of the petitioner is essentially that, why the Appellate Authority deemed it necessary for the petitioners to pay 20% of the total demand, as a condition for stay of the balance 80% of the demand arising from the assessment order during the pendency of the appeal....

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Coercive steps shall be kept in abeyance until rectification orders are passed

Manambur Service Co-Operative Bank Limited Vs ITOr (Kerala High Court)

Manambur Service Co-Operative Bank Limited Vs ITO (Kerala High Court) HC states that the rectification applications will be taken up for consideration by respondent without much delay, and affording reasonable opportunity of being heard to the petitioner through authorised representative/counsel, if any, may pass orders thereon without mu...

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Kerala Tax on Paper Lotteries Act, 2005 was declared as unconstitutional

State of Sikkim Vs State of Kerala (Kerala High Court)

State of Sikkim Vs State of Kerala (Kerala High Court) Conclusion: Levy of license fee on the draw of lotteries under Section 5BA of Kerala General Sales Tax (KGST) Act,  within the state of Kerala was prohibited by the virtue of law, so the Kerala Tax under Section 5BA of Kerala General Sales Tax (KGST) […]...

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No Section 40(a)(iib) disallowance for surcharge on Sales Tax & Turnover Tax

Kerala State Beverages (Manufactoring And Marketing) Corporation Limited Vs ACIT (Kerala High Court)

Kerala State Beverages (Manufactoring And Marketing) Corporation Limited Vs ACIT (Kerala High Court) Conclusion: Surcharge on sales tax and turnover tax was not a ‘fee or charge’ coming within the scope of Section 40 (a) (iib) and was not an amount which could be disallowed under the said provision. Therefore the disallowance ...

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KGST- Assessment cannot be reopened after 14 years unless fresh receipt of materials for tax evasion

K. Sasilal Vs Fast Track Assessment Team No. 2 (Kerala High Court)

Hence, the High Court of Kerala quashed the reassessment proceedings under section 17D of the Kerala General Sales Tax Act (KGST), 1961 since the provision does not prescribe any time limit and no additional material to undertake the fast track assessment was presented by the department....

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Accepted cash deposits above Rs. 20000- Section 271D penalty leviable

N.S.S. Karayogam Vs CIT (Kerala High Court)

Assessee could not establish any 'reasonable cause' with respect of acceptance of the deposits in cash, exceeding the permissible limit, imposition of the penalty was re-affirmed....

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Interest from shipping bill date allowed in case of serious delay in effecting refunds

Akay Flavours & Aromatics Pvt. Ltd. Vs CBIC (Kerala High Court)

In case of serious delay in effecting the refunds under GST Act, GST Authority to pay IGST refund alongwith interest from date of shipping bill after following due procedure....

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HC releases goods detained on the ground of wrong classification of goods

Daily Fresh Fruits India Private Limited. Vs Asst. State Tax Officer (Kerala High Court)

Daily Fresh Fruits India Pvt. Ltd. Vs Asst. State Tax Officer (Kerala High Court) Detention of goods on the ground of wrong classification of goods- The High Court quashed detention order on the ground that this was a bona-fide case of dispute in the classification of goods and directed release of goods. FULL TEXT OF […]...

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