Kerala High Court held that taxpayers unable to file stay petitions online due to lack of facility must be given an opportunity to do so, with the petition considered within three months and proceedings paused in the meantime.
The Kerala High Court ruled that taxpayers must first challenge the validity of a reassessment notice lacking a Document Identification Number (DIN) with the Assessing Officer.
Kerala High Court has dismissed Vimala Hospital’s appeal, ruling that an error in a tax return cannot be corrected through a rectification plea if a revised return was not filed within the statutory timeframe. The court upheld the lower authorities’ decision, stating that the hospital’s voluntary declaration of anonymous donations in its return was binding.
High Court ruled that Section 281B provisional attachment lapses after six months unless extended, directing village officers to restore assessee’s property rights.
The Kerala High Court has granted a hotel a new chance to appeal its tax case, despite a 588-day delay. The court ruled that dismissal on a technicality was unjust when the original tax order may have violated natural justice, ordering the hotel to pay a ₹3 lakh cost for its negligence.
The Kerala High Court dismissed a tax petition by a retired Subedar, ruling it lacked territorial jurisdiction. The court stated that a bank account in Kerala does not confer jurisdiction when the entire tax assessment cause of action arose in Jharkhand.
Kerala HC set aside an order against a rice and dairy products trader, directing tax authorities to re-evaluate disallowance of ITC in light of a recent judicial precedent that treats ITC as a fungible pool of funds.
Even though the purpose for which such buildings were used was one and the same, irrespective of the persons/institutions owned, managed and aided such institutions, the fact that, the manner in which the institution was rendering services made out a crucial distinction
Kerala High Court held that dismissal of stay petition on the ground of failure to comply with a non-existing condition precedent is perverse and requires interference. Accordingly, writ admitted and order set aside.
Kerala High Court held that interest is admissible to the taxpayer in case of refund under Direct Tax Vivad Se Vishwas Act, 2020. Accordingly, writ appeal of the revenue fails and the same is dismissed.
