Kerala High Court

Assessee need not continue compounding scheme till completion of work under KVAT Act

KNR Construction Ltd. Vs Commercial Tax Officer (Works Contract) (Kerala High Court)

HC held that The mere fact that petitioner's work, which commenced in previous year, had been compounded for that year would not require continuance under the scheme in subsequent year, for reason of there being no provision available requiring such a continuance....

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No exemption to Hospital building from tax payment for mere affiliation with educational institute

The Clarist Medical Trust Vs The Secretary to Government (Kerala High Court)

A hospital attached to a Medical College can be treated as a building used for educational purposes only when medical relief offered in said hospital is free of cost....

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Property transferred to spouse for Inadequate Consideration can be attached to recover Tax dues

T. S. Sujatha Vs Tax Recovery Officer (Kerala High Court)

The petitioner, the wife of an assessee in default, is before this Court aggrieved by Exhibits P9, P10 and P12 by which the Income-tax authorities proceeded against her property comprised in Survey Number 354/17/8, Re-survey number 681/9; which also adjoins the property in which the petitioner runs a hotel....

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Luxury Tax leviable on Plinth Area: Kerala HC

Mohammed Ashraf Vs State of Kerala (Kerala High Court)

The petitioner is aggrieved with the revisional order passed at Ext.P5. The petitioner challenges the assessment made of the building constructed by the petitioner, under Section 5A of the Kerala Building Tax Act, 1975 (Act for short)....

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Assessment cannot be made merely on the basis of a statement recorded u/s 133A

Kottakkal Wood Complex vs. DCIT (Kerala High Court)

Aassessment order itself reveals that the Revenue has placed reliance on the proceedings initiated against the appellant for imposition of penalty under Section 67 of the KVAT Act based on an inspection held on 17.08.2006. It is seen that the Revenue relied on letter dated 18.09.2007 issued by V. Ahammed to the Assistant Director of [&hel...

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Audit report filed under KVAT Act cannot be revised: HC

M/s. Modern Hospital Pharmacy Vs. Commercial Tax Officer & Anr. (High Court of Kerala at Ernakulam)

HC held that Though there is a provision to revise the returns filed under the KVAT Act, there is absolutely no provision where the auditor could file a revised report. ...

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e-mail is not proper mode for applying revision under Kerala VAT

Sabith K. A Vs Commercial Tax Officer (Kerala High Court)

The petitioner's contention is that the petitioner had detected the defects noticed by the Assessing Officer when audit was conducted of the accounts of the petitioner. It was in that context that the petitioner sent an e-mail, as per Ext.P4, for revision of return, which is said to be dated 29.08.2013. Admittedly, the petitioner did not ...

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Registration of FIR is not necessary before arresting a person U/s. 104 of Customs Act

Kishin S. Loungani Vs. Union Of India (High Court Of Kerala at Ernakulam)

It is apparent that the proceedings conducted by an officer of the Central Excise are vitally different from the investigation by a police officer. It is implicit that a person who is making a statement before a Central Excise Officer can be called upon to sign the statement. On a combined reading of Sections 13 and 14, it is clear that a...

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Imposition of late fees by Section 234E is constitutional : Kerala High Court

Sree Narayana Guru Smaraka Sangam Upper Primary School Vs. Union Of India (High Court Of Kerala At Ernakulam)

Article is case study on constitutional validity of Section 234E of the Income Tax Act 1961 inserted by Finance Act, 2012 and covers all earlier judgments on the subject and is based on the Kerala High Court judgment in the case of Sree Narayana Guru Smaraka Sangam Upper Primary School Vs. Union Of India. ...

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Cross Objection filed before Tribunal is an independent appeal: HC

City Centre Builders & Developers Vs. ITAT Cochin & Others (Kerala High Court)

Kerala High Court has held that Cross Objection filed before the Tribunal u/s 253(4) is an independent appeal and shall be adjudicated on merits even if the other party's appeal is dismissed, for whatever reason....

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