Kerala High Court held that Section 149 of the Customs Act is an additional remedy available to the person who seek amendment of the Bill of Entry. Thus, modification of the assessment order can be either under section 128 or under other relevant provisions of the Act i.e. Section 149.
Read the Kerala High Court judgment on allegations of non-repatriation of export proceeds by Frontline Exports Pvt Ltd. Analysis and outcome included.
Kerala High Court’s judgment on applicability of CBDT Circular regarding deposition of assessed tax when appeal lies only before ITAT. Analysis and conclusion provided.
Kerala High Court’s ruling on Malabar Parota as bread for GST classification. Detailed analysis of Modern Food Enterprises Pvt. Ltd. Vs Union of India case.
Read the Kerala High Court judgment on failure to submit proper GST documents. Detailed analysis and conclusion on Dileep Divakaran Vs State Tax Officer case.
Kerala High Court dismissed appeal challenging tax assessment on compounded basis for over-the-counter liquor sales during Covid-19, citing concession given to bar attached hotel owners.
Kerala High Court directs the State Tax Officer to dispose of a CGST rectification application within two weeks, addressing a failure to consider rectification under the CGST Act.
Kerala High Court overturns rejection of Snehatheeram Charitable Trust’s application for 80G certificate under Income Tax Act, 1961, orders reconsideration. Full judgment analysis.
Read the detailed analysis of K. Abdul Majeed Vs ITO case where Kerala High Court quashed reassessment under IT Act 147 based on deposits in third-party bank accounts.
Kerala High Court provides interim relief to taxpayer against recovery proceedings under Income Tax Act. Details of judgment and implications discussed.
