Kerala High Court rules Section 234E late fee for TDS statement delays applicable only from June 1, 2015, quashes earlier demands.
Kerala High Court rules CGST appeals can’t be dismissed solely for non-appearance. Order requires merit-based decision & stated points for determination.
Kerala High Court allows taxpayers to file GST appeals within 30 days of the Goods and Services Tax Appellate Tribunal (GSTAT) constitution due to its current absence.
Kerala High Court dismisses a writ petition challenging a GST penalty, citing the petitioner’s delay in filing an appeal and absence of jurisdictional error in the assessment order.
Kerala High Court upholds detention under GST Section 129 for undeclared goods. Orders release upon penalty payment in Sobha Enterprises case.
Kerala High Court directs Gold King Fashion Jewellery to appeal to the GST Appellate Tribunal upon its constitution, challenging an order under Section 74 of the CGST Act.
Kerala HC rules that lottery ticket sales are not taxable under ‘auxiliary service’ as per Finance Act, following Supreme Court’s ruling in Future Gaming case.
Kerala High Court directs the income tax appellate authority to dispose of an appeal filed by Kalika Parameswari in 2016, challenging a 2013-14 assessment.
Kerala High Court dismisses petition, stating GST show cause notice sent via email after portal issue reminder constitutes valid service.
Kerala High Court condones 25-day audit report delay by St. Joseph Trust citing Covid-19 impact. Income Tax order rejecting condonation set aside.
