High Court directs authorities to investigate sale of frozen chicken at 0% GST instead of 5%, ensuring enforcement action against potential tax evasion.
he Court dismissed a writ petition challenging GST registration cancellation, noting the petitioner’s failure to file statutory remedies within prescribed timelines.
The High Court disposed of the appeal after noting that the Supreme Court had already directed opening of a common GST portal for filing TRAN-1 and TRAN-2. The earlier Single Judge order was rendered academic.
The Court held that Input Tax Credit cannot be denied due to a bona fide filing error in TRAN-1 and directed authorities to reopen the portal for resubmission within a month.
Kerala High Court held that declaring income and paying tax under Income Tax Act does not preclude action under the Benami Transactions Act, as both operate independently.
Kerala High Court held that appellate authority to adopt liberal view and accept document since appropriate opportunity not granted by adjudicating authority to produce documents. Accordingly, writ disposed of and matter remanded back.
Kerala High Court set aside the CIT(A)’s order dismissing AMMA’s appeal for non-appearance, directing fresh consideration under Section 250(6) of the Income Tax Act.
The Kerala High Court held that revisional powers under Section 263 cannot be invoked when the Assessing Officer has examined and accepted a deduction claim under Section 32AC after due inquiry.
Kerala High Court held that proviso to Section 194A(3) of the Income Tax Act which requiring co-operative society to deduct TDS on interest amount is constitutionally valid. Accordingly, writ petitions are dismissed.
The Kerala High Court stayed tax recovery against an association, ruling that the NFAC must decide the pending appeal in light of the assessee’s restored Section 12A registration. The assessment order was based on the premise of cancellation, which the ITAT had since set aside.
