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Kerala High Court

Kerala HC Rejects Review petition on Sales Tax Exemption for Bar-Attached Hotels, Shops

February 26, 2024 438 Views 0 comment Print

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.

HC cannot review its original judgments in absence of any apparent error

February 25, 2024 459 Views 0 comment Print

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.

Appellant entitled to materials based on which SCN under GST was issued: Kerala HC

February 25, 2024 870 Views 0 comment Print

Kerala High Court rules that appellants are entitled to materials related to the Show Cause Notice under GST for informed responses, enhancing transparency.

Kerala HC Upholds Rejection by Income Tax Settlement Commission for Inadequate Income Disclosure

February 24, 2024 681 Views 0 comment Print

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 HC Dismisses Writ Petition Seeking Order Quashing as Action Initiated Against Erring Supplier

February 24, 2024 1158 Views 0 comment Print

Kerala High Court dismisses writ seeking quashing of GST order, as action against the erring supplier is initiated. Read on for detailed insights.

Income Tax Assessing Authority Can Issue Multiple Notices: Kerala HC

February 22, 2024 2175 Views 0 comment Print

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.

Disputed Clubbing of Turnover Not Adjudicable in Writ Petition: Kerala HC

February 22, 2024 438 Views 0 comment Print

Kerala High Court dismisses writ petition challenging clubbing of income of husband’s driving school and wife’s business, directing appeal.

Kerala HC Dismisses Writ Petition on Unexplained Cash Deposit

February 22, 2024 630 Views 0 comment Print

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.

Kerala HC refuses to intervene in Income Tax proceeding initiated under Section 148  

February 22, 2024 474 Views 0 comment Print

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.

Sec 149(1)(a) Limitation of 3 Years Inapplicable for Escaped Income Over Rs. 50 Lakhs

February 22, 2024 2526 Views 0 comment Print

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.

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