Kerala HC rules on GST appeal limitation, holding that ‘month’ under Section 107 of CGST/SGST Acts follows the British calendar system, allowing appeal reinstatement.
Kerala High Court held that section 12AA empower the Principal Commissioner to pass order cancelling registration granted u/s. 12A of the Income Tax Act and for ordering the same Principal Commissioner is not required to await decision of Assessing Authority.
Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim GST over and above the fixed rates. Accordingly, writ dismissed.
Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminary objections.
Kerala HC directs GST authorities to consider ITC claims on capital goods sent for job work under Section 16(5) of the GST Act, ensuring compliance with law.
Kerala High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities.
Kerala HC upheld the TDS penalty under Section 271C in US Technologies case, directing reconsideration of quantum. Read the detailed analysis of the judgment.
Kerala High Court halts recovery proceedings against Pulikkal Medical Foundation, pending appeals on income tax orders under Section 201.
Kerala High Court remands Lulu Mall’s ITC claim, citing Supreme Court’s Safari Retreats ruling on input tax credit for construction.
Kerala High Court halts income tax recovery against SML Finance Ltd. until ITAT disposes of pending appeal for assessment year 2012-13.
