Kerala High Court sets aside tax/penalty for using wrong GST credit head, citing credit pool concept & precedent. Dept to issue fresh orders.
Kerala High Court rules amended GST provisions taxing services by associations to members unconstitutional, citing lack of legislative competence and mutuality principle.
Kerala High Court rules serving draft assessment order not mandatory for ‘ordinary assessees’ under former Section 144B faceless tax law.
Kerala HC stays coercive recovery based on protective tax assessment, citing Supreme Court precedent against protective recovery during appeal.
Kerala High Court dismisses firm’s challenge to GST order, stating failure to use hearing opportunity differs from denial; directs firm to use appeal.
Kerala High Court sets aside rejection of Thrissur Canine Club’s 12A/80G registration, citing same-day amendment approval. Tax dept to reconsider.
Kerala High Court rules Section 234E late fee for TDS statement delays applicable only from June 1, 2015, quashes earlier demands.
Kerala High Court rules CGST appeals can’t be dismissed solely for non-appearance. Order requires merit-based decision & stated points for determination.
Kerala High Court allows taxpayers to file GST appeals within 30 days of the Goods and Services Tax Appellate Tribunal (GSTAT) constitution due to its current absence.
Kerala High Court dismisses a writ petition challenging a GST penalty, citing the petitioner’s delay in filing an appeal and absence of jurisdictional error in the assessment order.
