The petitioner contends that the 1st respondent lacked jurisdiction to issue notice, as the 1st respondent is not the Assessing Officer. The petitioner objected on 28.03.2016, but the 2nd respondent directed compliance by 25.07.2016, threatening the imposition of penalty.
Kerala High Court rules a Section 263 order is not a closed remand, allowing challenge to subsequent assessments without separate appeal.
Kerala High Court clarifies Joint Commissioner’s authority to revise assessment orders post-remand, upholding revenue interests.
Kerala High Court rules Ayurvedic resort’s facilities liable for luxury tax, stating Ayurvedic treatment is incidental to the resort’s main business.
Kerala High Court rules that goods carriage vehicles cannot be reclassified as construction vehicles for one-time tax under the Kerala Motor Vehicles Taxation Act.
Kerala High Court rules that the assessee must prove land is agricultural for capital gains tax exemption. Tribunal’s factual findings upheld; appeal dismissed.
Kerala High Court held that revenue cannot proceed to re-assess, on the basis of subsequent CAG report, the assessment which was time barred by virtue of limitation provisions u/s. 25(1) of the KVAT Act.
The appellant/writ petitioner was under Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016 initiated by the National Company Law Tribunal, Kochi.
Kerala High Court held that commencement of GST audit u/s. 65 means date on which records and documents are made available by registered person. Hence, GST audit ought to be completed within 3 months from the said date.
The borrowers defaulted on loan repayment, prompting the petitioner to initiate proceedings under the SARFAESI Act. Physical possession of the property was taken on 05.12.2023.
