Kerala High Court

Kerala HC allows filing of TRAN-1- Considers wrong GST Council press release

A.F. Babu Vs Union of India (Kerala High Court)

A.F. Babu Vs Union of India (Kerala High Court) While it is a fact that the petitioners did not make an attempt to log into the system before 27.12.2017, the cut-off date prescribed by the respondents for uploading the TRAN-1 Form to the web portal, I find that the petitioners were guided by a press […]...

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Allow ITC if non-filing of TRAN-1 was for reasons not attributable to petitioner

Naga Distributors Vs. UOI & Ors. (Kerala High Court)

Naga Distributors Vs. UOI & Ors. (Kerala High Court) High Court held that If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration. FULL TEXT OF THE HIGH COURT […]...

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Facilitate petitioner’s uploading of FORM GST TRAN-1: HC

A. F. Babu Vs Goods and Service Tax Council & Ors. (Kerala High Court)

A.F. Babu Vs Goods and Service Tax Council & Ors. (Kerala High Court) Kerala HC held that petitioner may apply to the Nodal Officer. The petitioner applying, the Nodal Officer will look into the issue and facilitate the petitioner’s uploading FORM GST TRAN-1, without reference to the time-frame. Ordered so. It was further held that ...

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Detention of goods for alleged undervaluation not justified

Haier Appliances India (P) Ltd Vs Assistant State Tax Officer (Kerala High Court)

Goods belonging to the petitioner, were detained for an alleged discrepancy noticed in respect of the E-way bill raised in connection with invoice. Discrepancy noticed is with regard to the value of the commodity.It is also the case of the detaining authority that the commodity in question was undervalued by the vendor by offering excessi...

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HC order release of Good detained for not showing correct Vehicle number on E-way Bill

AMM Aquapure Systems Vs Asstt. STO (Kerala High Court)

AMM Aquapure Systems Vs Asstt. STO (Kerala High Court) The petitioner has approached this Court aggrieved by Ext.P6 order, whereby, the goods belonging to the petitioner were detained along with the vehicles on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods. It is […]...

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Conversion of partnership firm into company | Capital asset Revaluation | Enhanced amount treated as loan | Taxation

K.T.C. Automobiles Vs DCIT (Kerala High Court)

By crediting enhanced value of land, which belonged to assessee-firm to current account of partners of firm and by treating it as loan from the partners in account of company, there was violation of provisions contained in clauses (a) and (c) of proviso to section 47(xiii). Therefore, the said transaction would amount to transfer of capit...

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AAR does not have jurisdiction to go beyond issues referred: HC

Abbott Healthcare Private Limited Vs Commissioner of State Tax Kerala (Kerala High Court)

Abbott Healthcare Private Limited Vs Commissioner of State Tax Kerala (Kerala High Court) Authority for Advance Rulings does not have jurisdiction to go beyond issues referred It is the case of the petitioner that as per the business model operated by it in the State of Kerala, it places its diagnostic instruments at the premises [&hellip...

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Circular cannot override Supreme Court/High Court Judgment

Kuthannur Service Co-Operative Bank Limited Vs. ITO (Kerala High Court)

Kuthannur Service Co-Operative Bank Limited Vs. ITO (Kerala High Court) The grievance of the appellants is that, though the orders passed by the Tribunal are in their favour, the Tribunal has not considered the effect of Circular No. 133/6 of 2007 dated 09.05.2007 issued by the Central Board of Direct Taxes. In this circular, it […...

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HC explains provision of Exemption from provisions of Section 194A to Co-operative Societies

Chirayinkeezhu Service Co-operative Bank Ltd. Vs. CBDT (Kerala High Court)

High Court held that in the case of deposits made by the petitioner societies with the Co-operative Banks, they would be entitled to the benefit of exemption under Section 194A(3)(iii)(v) of the Income Tax Act and, in respect of the deposits made by the petitioner societies with the Treasury, they will not be entitled to the benefit of ex...

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Vehicle detention for Non-Filing of GST Returns not justified: HC

Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court)

Relcon Foundations (P) Ltd. Vs Assistant State Tax Officer (Kerala High Court) A perusal of Ext.P1 order would indicate that the detention of the vehicle carrying the goods was on the ground that the GSTR 3B returns had not been filed from June 2018 and GSTR I had not been filed from March 2019. It […]...

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