Kerala High Court held that for claiming benefit of drawback it is not necessary that extension should come from the Reserve Bank of India itself as the AD-I bank are authorized to grant such extension. Accordingly, writ disposed with direction to reconsider the claim.
Kerala High Court mandates customs to dispose of seized buffalo meat within one month due to perishability, resolving pending export misdeclaration cases.
Kerala High Court held that GST notice issued via WhatsApp is not a valid mode of service of notice as contemplated under Section 169 of the Central Goods and Services Tax Act, 2017. Accordingly, appeal allowed and matter restored back to competent authority for fresh consideration.
Kerala High Court rules on the application of natural justice principles, including the right to cross-examination, in CGST Act proceedings.
Kerala High Court rules WhatsApp service invalid for CGST Act Section 130 confiscation notices, emphasizing mandatory statutory modes for due process.
Kerala High Court held that Once that trust is broken, and the Customs Broker ceases to inspire the confidence of the Customs Department in relation to his functioning, he loses the right to seek a reinstatement of his license under the Regulations.
Kerala High Court held that section 245C doesn’t prescribed any prior cut-off date for filing settlement application. Unadjudicated notice u/s. 153A/ 153C as on the date of application is the only requirement.
Kerala High Court held that import of decalcified fish scale is eligible for the benefit of advance authorization scheme. Thus, benefit of advance authorization cannot be denied by the department.
Kerala High Court rules in favor of Bhima Jewels, stating limitation period under KVAT Act applies to Section 25A proceedings, citing Joy Alukkas precedent.
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.
