The Kerala High Court ruled that cash loans exceeding Rs. 20,000 violate the Income Tax Act and are not legally enforceable under the NI Act, emphasizing digital transactions and penalizing non-compliance.
Kerala High Court rules Occupancy Certificate isn’t the sole basis for building tax. Authorities can re-measure plinth area for luxury tax under Kerala Building Tax Act.
Kerala High Court invalidates income tax reassessment for AY 2016-17, citing a statutory time bar as escaped income was below the ₹50 lakh threshold.
Kerala High Court sets aside reassessment against co-operative bank, ruling proceedings based on a cancelled PAN denied effective opportunity to contest.
Kerala High Court dismisses writ petition challenging SARFAESI e-auction, citing Supreme Court precedents on alternative remedies and judicial restraint.
Kerala High Court quashes tax assessment; rules show cause notice sent to an old email ID is invalid if updated contact details were provided.
The Kerala High Court has stayed recovery proceedings for one month, allowing petitioners to shift their income tax appeals to the Tribunal under Section 253(1)(d).
Kerala High Court allows release of GST confiscated goods if not auctioned, pending appeal. A taxpayer’s vehicle and scrap materials were ordered released under Section 130 upon fine payment.
The Kerala High Court affirmed the validity of Section 5A of the Kerala Building Tax Act, classifying it as a building tax, not a luxury tax, but restricted recovery to a three-year period.
Kerala High Court dismisses plea, upholds triple tax on unauthorised constructions, citing lack of proof for ‘deemed permit’ claims.
