The Court held that ITC could not be denied where the March 2020 return was filed before the cut-off date under Section 16(5). The ruling clarifies that Section 16(5) overrides the time limit in Section 16(4).
The High Court held that claiming ITC in April for goods received then, though invoiced in March, does not amount to tax evasion. The dispute was held to require reconciliation, not penal action.
The High Court held that the petitioner had duly submitted the original title deed as security and directed the Department to trace and return it within a fixed time.
The High Court held that statutory authorities must mandatorily refer exemption claims under the Building Tax Act to the Government. Orders denying exemption without such reference were set aside.
The Court held that goods accompanied by valid documents cannot be detained under Section 129 merely due to alleged misclassification, leaving such issues to assessment proceedings.
The Court held that GST exemption under the 2025 notification applies only to individual health insurance policies. Group policies obtained through collective bargaining were ruled ineligible for exemption.
Kerala High Court upheld a Section 73 notice where the dealer challenged rejection of TRAN-1 after more than two years. Delay and portal service were held fatal to the case.
The issue was denial of a discharge certificate despite timely payment under the Sabka Viswas Scheme. The Court ruled that authorities must issue the certificate once payment is admitted, even if the portal is defunct.
The High Court quashed denial of ITC for FY 2019–20 made under Section 16(4). Authorities were directed to reconsider the claim in light of Section 16(5) after granting a hearing.
The Kerala High Court granted bail in a vigilance bribery case, noting prolonged custody and that the investigation was practically over. The Court reaffirmed that bail should not be denied merely due to the seriousness of allegations.
