Kerala High Court held that penalty under section 117 of the Customs Act cannot be sustained since no reasons are assigned for imposition of the same. Further, since main allegation against employee set aside, penalty u/s. 117 cannot be sustained.
Unless there were exceptional reasons like violation of the principles of natural justice or such other exceptional reasons, a challenge against an order under section 148A ought not to be entertained by the High Court under Article 226 of the Constitution of India.
Kerala High Court held that 100% Export Oriented Unit i.e. EOU is itself a customs bonded unit and hence no reason exists to deny permission to the petitioner to remove the cashew kernels covered by Bill of Entry to be re-processed in its own customs bonded premises.
Kerala HC directs Income Tax Commissioner to decide Unitac Energy’s Section 154 rectification petition within three months.
Kerala High Court rules that provisional attachment under Section 83 of CGST Act cannot extend beyond one year, and fresh attachment on the same facts is not allowed.
Kerala HC dismisses writ petition challenging income tax assessment over disputed notice service. Court rules issue is a disputed fact not for writ. Directs taxpayer to file statutory appeal, granting one month.
The said order was challenged before the appellate authority. By order dated 25.11.2024, the appeal was allowed and was remanded back for fresh consideration on noticing that the order impugned therein was passed ex-parte.
Kerala HC directs ITAT to decide Amrita Institute’s appeal on TDS applicability (Sec 192 vs 194J) for payments to engaged doctors.
Kerala High Court sets aside GST order against Masany Construction Equipment due to a non-speaking order. Directs reconsideration with a fresh hearing.
Kerala High Court held that owners of buildings are liable to pay the annual property tax demanded in the respective demand notices at the revised rates from a period three years prior to the date of demand, after deducting the property tax already paid.
