Kerala High Court

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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No deduction u/s 36(1)(va) if payment made after due date prescribed in respective statute

CIT Vs M/s. Harrisons Malayalam Ltd. (Kerala High Court)

Deduction under Section 36(1)(va) with regard to Employees' Provident Fund, Labour Welfare Fund and Employees' State Insurance was not  allowable where contribution had been made after the due date prescribed in the respective enactments....

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3 year delay in Section12A registration application condoned by HC

CIT Vs Cochin Port Trust (Kerala High Court)

Delay of three years in filing of application for registration under section 12A was condonable as assessee which was enjoying exemption from income-tax from its inception was suddenly faced with the prospect of being made liable under the taxing statute and due to same, assessee had filed applications under Section 12AA with considerable...

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Disciplinary proceedings against CIT cannot be quashed prior to conclusion of enquiry

Shantam Bose Vs Union of India (Kerala High Court)

Shantam Bose Vs. Union of India (Kerala High Court) After the initiation of proceedings the petitioner was promoted to the post of Commissioner of Income-tax (Appeals) as per order dated 12.1.2012. According to him, the factum of his promotion to higher post is indicative of the fact that the official respondents are not considering the ...

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Section 80P(4): To allow deduction AO can enquire into activities of assessee

The Mavilayi Service Co-operative Bank Ltd Vs CIT (Kerala High Court)

The Mavilayi Service Co-operative Bank Ltd Vs CIT (Kerala High Court) In view of the law laid down by the Apex Court in Citizen Co-operative Society v. Assistant Commissioner of Income Tax: AIR 2017 SC 5147, it cannot be contended that, while considering the claim made by an assessee society for deduction under Section 80P […]...

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Seizure of goods from premises of job-worker, when not valid: HC explains

M/s. Josco Bullion Traders Pvt Ltd Vs Commissioner State Goods and Services Tax Department (Kerala High Court)

Observing that allegations regarding evasion of tax, against person engaged in the business of hallmarking, can only be with reference to its business activity, Kerala High Court has held that seizure of the gold jewellery, belonging to petitioners but seized from the premises of the hallmarker, was not justified. The Court also observed ...

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Penalty only on Income determined by AO in excess of Income in return filed U/s. 158BC

CIT Vs. Shri. C. Najeeb (Kerala High Court)

CIT Vs. Shri. C. Najeeb (Kerala High Court) Only when final determination of income is in excess of that returned by the assessee, under Section 158BC, could there be a levy of penalty under Section 158BFA of the Act. We see from the assessment order that the assessee had filed a return under Section 158BC […]...

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TDS deductible on Salary Paid to missionary teacher irrespective of subsequent use

Fr. Sabu P.Thomas Vs Union of India (Kerala High Court)

Fr. Sabu P.Thomas Vs Union of India (Kerala High Court) The receipts in question, in the instant cases, are amounts by way of salary and pension. These payments accrue to the individuals concerned, who have rendered service in their individual capacity and based on the educational qualifications and skills possessed by them as individuals...

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GST: Section 129(1)(b) applies to transporter as person interested in goods

Daily Express Vs Assistant State Tax Office (Kerala High Court)

Daily Express Vs Assistant State Tax Office (Kerala High Court) We cannot accept the argument of the appellant for the reason that Section 129(1) makes it adequately clear that any person who is interested in the goods shall be liable under Section 129(1)(b). Particularly, a reading of Section 129(6) would indicate that where a person [&h...

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