The Kerala High Court has stayed recovery proceedings for one month, allowing petitioners to shift their income tax appeals to the Tribunal under Section 253(1)(d).
Kerala High Court allows release of GST confiscated goods if not auctioned, pending appeal. A taxpayer’s vehicle and scrap materials were ordered released under Section 130 upon fine payment.
The Kerala High Court affirmed the validity of Section 5A of the Kerala Building Tax Act, classifying it as a building tax, not a luxury tax, but restricted recovery to a three-year period.
Kerala High Court dismisses plea, upholds triple tax on unauthorised constructions, citing lack of proof for ‘deemed permit’ claims.
Kerala High Court rules Section 264 revisional authority can only review existing orders, not issue directions to Assessing Authority; clarifies limitation period.
Kerala High Court affirms notice service on an adult family member is valid under Customs Act Section 153, dismissing a challenge against gold confiscation and penalty.
Kerala High Court rules confiscation order valid even without express conveyance reference, if show cause notice proposed it and owner failed to respond.
Kerala High Court denies provisional release for tankers seized over tax document issues, directing petitioners to pursue statutory appeals under CGST Act Section 107 or 130(7).
Kerala High Court quashes GST demand against Golden Traders, ruling that availing ITC under wrong heads, without revenue loss, is not automatically subject to reversal under Section 73.
The Kerala High Court has set aside a Customs Department order, reaffirming that a personal hearing is a mandatory requirement under Section 28(8) of the Customs Act, 1962. The ruling came in the case of Premier Marine Foods Vs Union of India, involving a partnership firm engaged in import and export that challenged a demand of over Rs. 1.32 crore in duty drawback
