Kerala High Court rules property tax liability persists even if formal demand notices are delayed due to litigation; waives penal interest.
Kerala High Court rules Section 234E late fees for TDS statement filing are prospective from June 1, 2015, quashing demands for 2012-15 due to lack of authority.
Kerala High Court held that criminal case under section 454(8) of the Companies Act unsustainable since appeal filed by the petitioner against the penalty order is still pending consideration. Thus, the Criminal Miscellaneous Cases allowed and complaint quashed.
Kerala High Court rules composite GST show cause notices covering multiple assessment years are impermissible under Section 74 of the Act, citing distinct time limits.
Kerala High Court sets aside tax/penalty for using wrong GST credit head, citing credit pool concept & precedent. Dept to issue fresh orders.
Kerala High Court rules amended GST provisions taxing services by associations to members unconstitutional, citing lack of legislative competence and mutuality principle.
Kerala High Court rules serving draft assessment order not mandatory for ‘ordinary assessees’ under former Section 144B faceless tax law.
Kerala HC stays coercive recovery based on protective tax assessment, citing Supreme Court precedent against protective recovery during appeal.
Kerala High Court dismisses firm’s challenge to GST order, stating failure to use hearing opportunity differs from denial; directs firm to use appeal.
Kerala High Court sets aside rejection of Thrissur Canine Club’s 12A/80G registration, citing same-day amendment approval. Tax dept to reconsider.
