Kerala High Court rules assessment proceedings against a deceased person are invalid if notice isn’t served to legal heirs under Section 93 of the CGST Act.
The Kerala High Court clarified eligibility for Income Tax Settlement applications, quashing a CBDT condition and allowing a delayed filing due to Supreme Court’s COVID-19 limitation extension.
Kerala High Court held that writ against provisional attachment order passed u/s. 5(1) of the Prevention of Money Laundering Act [PMLA] is not maintainable since efficacious alternative statutory remedy available. Accordingly, writ dismissed.
Kerala HC holds that a retail plywood importer cannot claim delayed BIS compliance under QCO 2024, as MSME benefits are limited to priority lending.
The Kerala High Court ruled that cash loans exceeding Rs. 20,000 violate the Income Tax Act and are not legally enforceable under the NI Act, emphasizing digital transactions and penalizing non-compliance.
Kerala High Court rules Occupancy Certificate isn’t the sole basis for building tax. Authorities can re-measure plinth area for luxury tax under Kerala Building Tax Act.
Kerala High Court invalidates income tax reassessment for AY 2016-17, citing a statutory time bar as escaped income was below the ₹50 lakh threshold.
Kerala High Court sets aside reassessment against co-operative bank, ruling proceedings based on a cancelled PAN denied effective opportunity to contest.
Kerala High Court dismisses writ petition challenging SARFAESI e-auction, citing Supreme Court precedents on alternative remedies and judicial restraint.
Kerala High Court quashes tax assessment; rules show cause notice sent to an old email ID is invalid if updated contact details were provided.
