Kerala High Court

Allow Form TRAN-1 upload & ITC credit available during migration: HC

Naga Distributors vs Union of India (Kerala High Court)

If the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. 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 m...

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Benefit of VCES 2013 cannot be denied for mere Technical Defects

Neyyattinkara Municipality Vs Deputy Commissioner of central excise & service Tax (Kerala High Court)

Declaration made by the petitioner under the Voluntary Compliance Encouragement Scheme, 2013 has been rejected in terms of the order impugned in the writ petition on the ground that they have not submitted the amended declaration in accordance with the procedure prescribed in Circular No. 170/5/2013-ST dated 8.8.2013. As per the said circ...

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Service Tax cannot be levied on chit transactions between 2012 and 2015

All Kerala Association of chit funds Vs Union of India (Kerala High Court)

The issue raised in all these Appeals/Writ Petitions are with respect to the liability of chit transactions, to service tax as arising from the Finance Act, 1994. The issue arises during three periods, in so far as the amendments made to the Finance Act, 1994...

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Issue of Share at Premium- Limited Scrutiny- Jurisdiction of AO

Sunrise Academy of Medical Specialities (India) Private Limited Vs ITO (Kerala High Court)

Sunrise Academy of Medical Specialities (India) Private Limited Vs ITO (Kerala High Court) The learned counsel for the petitioner submitted that the case of the petitioner was one taken for a limited scrutiny on the issue as to whether the funds received in the form of share premium by the petitioner are from disclosed sources […]...

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Make appropriate changes in GST portal to enable petitioner to comply with statutory requirements: HC

St. Josephs Tea Company LTD Vs Chief Commissioner Central GST & Central Excise (Kerala High Court)

HC directs to make appropriate changes in the portal so as to enable the petitioner to comply with the statutory requirements for the period prior to 09.03.2018 also, within ten days...

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GST: Good detained cannot be released unless security equal to Tax amount demanded is furnished

M/s Kairali Granites Vs The Asst. State Tax Officer (Kerala High Court)

Division Bench of this Court has already found that the goods detained under a detention notice issued in terms of the CGST/SGST Act cannot be released unless a security equal to the amount demanded is insisted from the assessee...

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Assessment should not be completed without communicating Petitioner on Adjournment Request

Micro Tech System Vs Assistant Commissioner (Kerala High Court)

In the absence of any communication on the request made by the petitioner, according to me, the assessing authority should not have completed the assessments, without a further notice to the petitioner. ...

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HC upheld penalty U/s. 271D for Accepting Deposits from Staff Members in Cash as Assessee fails to prove reasonable cause

The Commissioner Of Income Tax Vs. M/s Al-Ameen Educational Trust

The Revenue is in appeal against the common order of the Tribunal for the assessment years 2005-06 and 2006-07. The issue relates to acceptance of loans and deposits other than by way of Cheque or Draft, in violation of Section 269SS of the Income Tax Act, 1961 [for brevity the Act] and the resultant penalty levied under Section 271D, tot...

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Kerala HC allows department to cancel compounding scheme wrongly allowed with instruction to allow input credit on purchases

Commercial Tax Officer Vs. M/s. MIilona Ice Cream Private Limtied (Kerala High Court)

The appeals are filed against the judgment of the learned Single Judge, affirming the right of the petitioner to pay tax under the compounding scheme. The respondent assessee is engaged in the manufacture and sale of ice-creams. The assessments were of the year 2015-2016 and 2016-2017....

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TDS was not applicable on Hiring of Vehicles prior to Amendment in Sec 194-I

The Commissioner Of Income Tax-1 Vs. M/s. Pioneer Personalized Holidays Pvt. Ltd (Kerala High Court)

CIT Vs. M/s. Pioneer Personalized Holidays Pvt. Ltd (Kerala High Court) Section 194C of the Act speaks of any payment made to any resident, referred to as a contractor, for carrying out any work including supply of labour, in pursuance of a contract between the contractor and a specified person. Here, the contract if at all, […]...

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