Court permits execution of a single surety bond per district for 1,343 cases, citing exceptional circumstances. This relieves a 70-year-old accused from onerous bail conditions while ensuring court appearance.
Kerala High Court directs reconsideration of input tax credit denial, emphasizing that a cost accountant’s affidavit during personal hearing must be considered.
The Kerala High Court held that scrutiny of exempted trust returns was correctly conducted as complete scrutiny, allowing assessment of appropriation of receipts under Section 12A.
Kerala High Court held that compounding under KVAT Act for that year cannot be cancelled in case suppression of turnover is detected with respect to dealer who have paid tax at compounding rate. Accordingly, point is answered in favour of petitioner.
Kerala High Court held that the excess GST liability pertaining to the transactions relating to the contract is question needs to be reimbursed to the petitioner as per the terms and conditions stated in the contract. Accordingly, writ allowed to that extent.
The Court held that GST registration cannot be restored solely to claim ITC under Section 16(6) when the taxpayer voluntarily cancelled registration. The ruling confirms that Section 16(6) applies only where cancellation has been lawfully revoked.
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.
