The High Court declined to interfere with a penalty imposed under Section 271(1)(c) after the Department failed to produce a 2008 notice. The Court directed the assessee’s legal heirs to pursue the statutory appeal, noting the factual dispute requires appellate examination.
The Kerala High Court held that the Commissioner’s suo motu revision under Section 263 was unjustified, confirming that donations to other charitable trusts qualify as application of income under Section 11.
Court held that appeal against a confiscation order was time-barred and refused to condone delay. It ruled that lack of diligence after receiving demand notice barred intervention under Article 226.
The Court granted bail after noting that the investigation was almost complete and the accused had no prior criminal record. The ruling imposes strict conditions to ensure cooperation.
The High Court held that forklifts and cranes with on/off-road capability fall within Section 2(28) and require compliance with registration and tax provisions. Machinery designed for off-highway use but capable of road travel cannot claim exemption.
The Court held that proceedings under Section 201 were invalid because a binding interim order barred TDS on LTC payments. The ruling confirms that no default arises when deduction is judicially prohibited.
The court held that the extended 30 November deadline for September GST returns applies retrospectively from 01.07.2017, requiring authorities to process ITC claims filed within this period.
The Court held that the assessee could not join the scheduled virtual hearing because the link was not functional and the corrected link arrived too late. It set aside the order and directed fresh adjudication after proper hearing.
The Kerala High Court ordered abeyance of recovery proceedings under a penalty order while the stay petition is considered, ensuring no enforcement until a decision is made.
The court quashed a GST cancellation caused by a bona fide mistake, directing reinstatement of the taxpayer’s registration and ensuring continuity of business without State prejudice.
