Kerala High Court held that section 245C doesn’t prescribed any prior cut-off date for filing settlement application. Unadjudicated notice u/s. 153A/ 153C as on the date of application is the only requirement.
Kerala High Court held that import of decalcified fish scale is eligible for the benefit of advance authorization scheme. Thus, benefit of advance authorization cannot be denied by the department.
Kerala High Court rules in favor of Bhima Jewels, stating limitation period under KVAT Act applies to Section 25A proceedings, citing Joy Alukkas precedent.
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.
Kerala High Court held that the vessel under the South East Asia and Indian Ocean Cable Maintenance Agreement [SEAIOCM Agreement], the vessel can be categorized as a foreign going vessel and hence entitled for exemption u/s. 87 of the Customs Act. Accordingly, writ by revenue dismissed.
Kerala High Court sets aside an order dismissing a rectification application, directing reconsideration of a GST payment linked to a financial year typo.
The Kerala High Court ruled that GST rectification power under Section 161 isn’t limited to taxpayer requests. Officers can initiate rectification suo motu for errors apparent on record, even if the taxpayer’s formal application is delayed.
Kerala High Court rules Income Tax appeals cannot be dismissed for non-appearance; CIT(A) must decide on merits per Section 250(6) of the Act.
Kerala High Court rules imported inverter units without photovoltaic cells are ineligible for customs duty exemption under Notification No. 12/2012 CE, affirming CESTAT.
Kerala High Court upholds ruling that factual disputes under KVAT Act are not suitable for writ jurisdiction, directing assessee to statutory appeal while ensuring supplier clarification is verified.
