Kerala High Court held that the vessel under the South East Asia and Indian Ocean Cable Maintenance Agreement [SEAIOCM Agreement], the vessel can be categorized as a foreign going vessel and hence entitled for exemption u/s. 87 of the Customs Act. Accordingly, writ by revenue dismissed.
Kerala High Court sets aside an order dismissing a rectification application, directing reconsideration of a GST payment linked to a financial year typo.
The Kerala High Court ruled that GST rectification power under Section 161 isn’t limited to taxpayer requests. Officers can initiate rectification suo motu for errors apparent on record, even if the taxpayer’s formal application is delayed.
Kerala High Court rules Income Tax appeals cannot be dismissed for non-appearance; CIT(A) must decide on merits per Section 250(6) of the Act.
Kerala High Court rules imported inverter units without photovoltaic cells are ineligible for customs duty exemption under Notification No. 12/2012 CE, affirming CESTAT.
Kerala High Court upholds ruling that factual disputes under KVAT Act are not suitable for writ jurisdiction, directing assessee to statutory appeal while ensuring supplier clarification is verified.
Kerala High Court rules property tax liability persists even if formal demand notices are delayed due to litigation; waives penal interest.
Kerala High Court rules Section 234E late fees for TDS statement filing are prospective from June 1, 2015, quashing demands for 2012-15 due to lack of authority.
Kerala High Court held that criminal case under section 454(8) of the Companies Act unsustainable since appeal filed by the petitioner against the penalty order is still pending consideration. Thus, the Criminal Miscellaneous Cases allowed and complaint quashed.
Kerala High Court rules composite GST show cause notices covering multiple assessment years are impermissible under Section 74 of the Act, citing distinct time limits.
