Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasilal case.
Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise Act.
Kerala HC rules composite GST order for several financial years legally improper, directs separate orders after allowing reply and hearing.
Kerala HC sets aside IT assessment order against co-op bank for disallowing 80P deduction, citing disregard of binding Supreme Court precedent.
Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation mandated.
Kerala High Court directs consideration of Section 74 CGST/SGST invocation as a preliminary issue in Honey Rose Varghese vs. State of Kerala.
Kerala HC directs petitioner to raise objections to GST show cause notice before Adjudicating Authority; reply time extended by two weeks from judgment.
Kerala HC dismisses co-op bank appeals, affirming Income Tax Officer (Intelligence)’s authority to seek information under Section 133(6) before 2014 CBDT notification.
Kerala HC rules that GST applies to Khadi & Village Industries Board. Past VAT exemptions do not continue under GST without express statutory provision.
Kerala HC directs state government to consider a plea by Kannur Building Materials regarding VAT arrears from 2006-2009, noting availability of a new Amnesty Scheme.
