Kerala High Court rules Section 264 revisional authority can only review existing orders, not issue directions to Assessing Authority; clarifies limitation period.
Kerala High Court affirms notice service on an adult family member is valid under Customs Act Section 153, dismissing a challenge against gold confiscation and penalty.
Kerala High Court rules confiscation order valid even without express conveyance reference, if show cause notice proposed it and owner failed to respond.
Kerala High Court denies provisional release for tankers seized over tax document issues, directing petitioners to pursue statutory appeals under CGST Act Section 107 or 130(7).
Kerala High Court quashes GST demand against Golden Traders, ruling that availing ITC under wrong heads, without revenue loss, is not automatically subject to reversal under Section 73.
The Kerala High Court has set aside a Customs Department order, reaffirming that a personal hearing is a mandatory requirement under Section 28(8) of the Customs Act, 1962. The ruling came in the case of Premier Marine Foods Vs Union of India, involving a partnership firm engaged in import and export that challenged a demand of over Rs. 1.32 crore in duty drawback
The Kerala High Court ruled that an income tax assessment based on a DVO’s valuation cannot be revised under Section 263 without concrete material proving error.
Property tax couldn’t be levied without following statutory assessment procedure under Section 233 of Kerala Municipality Act, 1994 as in the absence of a valid levy, there could not have been an assessment to tax
Kerala High Court dismisses T K Navas’s petition, affirming that notice service through the common GST portal is valid under Section 169(1)(d) of the CGST Act.
Kerala High Court ruled tenants with separate leases can file joint SARFAESI applications, emphasizing broad interpretation of “any person” and preventing hyper-technical objections.
