Kerala High Court recently addressed the issue of levying GST interest and penalties for the delay in filing GSTR-3B after the cancellation of the Goods and Services Tax Identification Number (GSTIN).
Kerala High Court held that Municipality cannot grant remission of the property tax in absence of valid advance notice, as required under sub-section (3) of section 239 of the Kerala Municipality Act, to the Secretary for claiming remission of property tax in respect of the building that is vacant or which would be vacant from a particular date.
Kerala HC upholds tax demand as petitioner misses appeal deadline under Finance Act 1994, deems Order-in-Original valid. Read the full judgment.
Kerala High Court held that addition to the capital account of the partner duly sustainable in law on account of failure of the assessee to furnish supporting evidence.
Kerala High Court held as per Section 10(1)(b) of the IGST Act, the place of supply of goods in case where the supply is made on the direction of the 3rd person, it would be deemed as 3rd person has received the goods and the place of supply of such goods shall be the principal place of business of such 3rd person.
Explore the case of Mohammed Sabir challenging his Customs Act conviction in Kerala High Court. Analysis of the judgment and its legal implications.
Kerala High Court held that denial of input tax credit merely on the ground of difference between Form GSTR -2A and Form GSTR-3B for tax period 2017-2018 unsustainable. The matter is remitted back to the Assessing Authority to reconsider claim of ITC irrespective of Form GSTR 2A
Read the Kerala High Court decision in Thomas K. J case. Detailed analysis on installment relief for tax arrears. Legal insights and conclusion.
Kerala High Court modifies VAT Tribunal’s decision in Gaiagen Technologies case. Ruling clarifies service and works contract, directs fresh assessment. Read more.
Kerala High Court held that the provisions i.e. Sections 14A & 74H of the Kerala Co-operative Societies Act, 1969 not relating to any aspect of banking are within the legislative competence of the State Legislature.
