Kerala High Court held that no taxable event under the provisions of the Kerala Value Added Tax Act [KVAT Act] had occurred in respect of displaying advertisement on hoardings as there was no transfer of right to use the hoardings. Accordingly, writ disposed of.
Kerala High Court allowed the writ petition inspite of availability of an alternate remedy since there is a violation of principles of natural justice. Thus, writ allowed and final order of NCLT set aside.
Kerala High Court grants interim relief to South Coast Spices, staying coercive tax recovery until appeals and stay petitions against assessment orders are heard.
Kerala High Court temporarily halts recovery proceedings under Section 147 against assessee, pending tax authorities’ decision on delay condonation and stay petitions.
Kerala High Court quashes tax notice against company after NCLT approved resolution plan, citing IBC’s ‘clean slate’ principle.
The responsibility for recovering unpaid tax lies properly and primarily with the tax authorities, who must proceed against the defaulting seller, rather than against the innocent purchasing dealer who has fulfilled all obligations imposed by the Act.
Kerala High Court rules assessment proceedings against a deceased person are invalid if notice isn’t served to legal heirs under Section 93 of the CGST Act.
The Kerala High Court clarified eligibility for Income Tax Settlement applications, quashing a CBDT condition and allowing a delayed filing due to Supreme Court’s COVID-19 limitation extension.
Kerala High Court held that writ against provisional attachment order passed u/s. 5(1) of the Prevention of Money Laundering Act [PMLA] is not maintainable since efficacious alternative statutory remedy available. Accordingly, writ dismissed.
Kerala HC holds that a retail plywood importer cannot claim delayed BIS compliance under QCO 2024, as MSME benefits are limited to priority lending.
