The Kerala High Court ruled that an income tax assessment based on a DVO’s valuation cannot be revised under Section 263 without concrete material proving error.
Property tax couldn’t be levied without following statutory assessment procedure under Section 233 of Kerala Municipality Act, 1994 as in the absence of a valid levy, there could not have been an assessment to tax
Kerala High Court dismisses T K Navas’s petition, affirming that notice service through the common GST portal is valid under Section 169(1)(d) of the CGST Act.
Kerala High Court ruled tenants with separate leases can file joint SARFAESI applications, emphasizing broad interpretation of “any person” and preventing hyper-technical objections.
Kerala High Court held that for claiming benefit of drawback it is not necessary that extension should come from the Reserve Bank of India itself as the AD-I bank are authorized to grant such extension. Accordingly, writ disposed with direction to reconsider the claim.
Kerala High Court mandates customs to dispose of seized buffalo meat within one month due to perishability, resolving pending export misdeclaration cases.
Kerala High Court held that GST notice issued via WhatsApp is not a valid mode of service of notice as contemplated under Section 169 of the Central Goods and Services Tax Act, 2017. Accordingly, appeal allowed and matter restored back to competent authority for fresh consideration.
Kerala High Court rules on the application of natural justice principles, including the right to cross-examination, in CGST Act proceedings.
Kerala High Court rules WhatsApp service invalid for CGST Act Section 130 confiscation notices, emphasizing mandatory statutory modes for due process.
Kerala High Court held that Once that trust is broken, and the Customs Broker ceases to inspire the confidence of the Customs Department in relation to his functioning, he loses the right to seek a reinstatement of his license under the Regulations.
