Explore the Kerala High Court’s dismissal of the review petition on sales tax exemption for Bar Attached Hotels and Shops. Details on the judgment and the court’s reasoning.
The court, after careful consideration, dismissed the review petition. It emphasized that there was no error apparent on the face of the record necessitating a review. The judgment highlighted that the documents relied upon during the review were not part of the initial pleadings, and review jurisdiction is limited to addressing clear errors.
Kerala High Court rules that appellants are entitled to materials related to the Show Cause Notice under GST for informed responses, enhancing transparency.
Kerala High Court dismisses a writ petition for failing to meet Section 245C(1) of the Income Tax Act, emphasizing full and true income disclosure.
Kerala High Court dismisses writ seeking quashing of GST order, as action against the erring supplier is initiated. Read on for detailed insights.
Kerala High Court rules that there’s no bar for Assessing Authority to issue more than one notice under the Income Tax Act. Detailed judgment analysis here.
Kerala High Court dismisses writ petition challenging clubbing of income of husband’s driving school and wife’s business, directing appeal.
Kerala High Court dismisses writ petition challenging assessment order under Section 147 of the IT Act, directing appellant to pursue statutory remedy. Full judgment analysis.
In a setback for St. John The Baptist Church, Kerala High Court refuses to intervene in proceedings initiated under Section 148 of Income Tax Act. Full analysis here.
Kerala High Court rules: Limitation period of 3 years under Section 149(1)(a) of Income Tax Act not applicable when income escaped assessment exceeds Rs.50 lakhs. Full judgment analysis here.