The Kerala High Court, in Poovachal Rural Housing Co-Operative Society Ltd. Vs JCIT, directed the Faceless Assessment Centre to use the Verification Unit for physical examination of a co-operative society’s voluminous cash book, acknowledging the difficulty of complete online submission.
The Kerala High Court ruled that a Tribunal’s observation to assess under S. 68 is non-binding, granting the assessee an “open remit” to challenge the cash credit addition.
The Kerala High Court has temporarily halted income tax recovery proceedings against Palode Service Co-Operative Bank Ltd a Primary Agricultural Credit Society. The Kerala High Court stayed income tax recovery proceedings against a Primary Agricultural Credit Society, citing a pending appeal where the core tax issue is allegedly covered by the Supreme Court’s Mavilayi Service Co-Operative Bank judgment.
Kerala High Court recalls its 2024 order after finding petitioner’s GST refund plea was wrongly linked to a batch case challenging Section 16(2)(c) of CGST Act.
The Kerala High Court restored an income tax appeal for ‘Sea Castle An Ayurvedic and Leisure Hotel,’ which had been dismissed by the Tribunal due to a 588-day delay. The court noted the initial Assessing Officer’s (AO) order lacked a hearing opportunity for the assessee, violating natural justice.
Kerala High Court held that printing photographs from digital media is covered under classification SAC 998396 and hence it is taxable under 18% GST. Accordingly, writ petition is dismissed.
High Court upheld the validity of the suo motu power under Section 56 and the classification finding, but held that the clarificatory order holding that “thermic fluid heaters” were not specifically covered under Schedule III and were taxable at 12.5% as a residuary (RNR) item under SRO 82/2006 could operate only prospectively from 07.04.2016 onwards, and not for AY 2009–10.
Kerala High Court held that appeals on identical issue can be disposed by passing single order containing single DIN. Thus, passing of single order for multiple appeal is legally valid. Accordingly, writ disposed of.
Kerala High Court held that since statute doesn’t provide for any outer time limit, assessment under section 17D of the Kerala General Sales Tax Act, 1963 should be finalized within reasonable period.
Since voluntarily filed returns could not be revised through additional evidence under Rule 29 of the ITAT Rules (Income Tax (Appellate Tribunal) Rules, 1963) and additional evidence was inadmissible and that the seized cash was rightly treated as unexplained income under Section 69A, taxable under Section 115BBE.
