Kerala High Court upholds detention under GST Section 129 for undeclared goods. Orders release upon penalty payment in Sobha Enterprises case.
Kerala High Court directs Gold King Fashion Jewellery to appeal to the GST Appellate Tribunal upon its constitution, challenging an order under Section 74 of the CGST Act.
Kerala HC rules that lottery ticket sales are not taxable under ‘auxiliary service’ as per Finance Act, following Supreme Court’s ruling in Future Gaming case.
Kerala High Court directs the income tax appellate authority to dispose of an appeal filed by Kalika Parameswari in 2016, challenging a 2013-14 assessment.
Kerala High Court dismisses petition, stating GST show cause notice sent via email after portal issue reminder constitutes valid service.
Kerala High Court condones 25-day audit report delay by St. Joseph Trust citing Covid-19 impact. Income Tax order rejecting condonation set aside.
Kerala High Court held that penalty under section 117 of the Customs Act cannot be sustained since no reasons are assigned for imposition of the same. Further, since main allegation against employee set aside, penalty u/s. 117 cannot be sustained.
Unless there were exceptional reasons like violation of the principles of natural justice or such other exceptional reasons, a challenge against an order under section 148A ought not to be entertained by the High Court under Article 226 of the Constitution of India.
Kerala High Court held that 100% Export Oriented Unit i.e. EOU is itself a customs bonded unit and hence no reason exists to deny permission to the petitioner to remove the cashew kernels covered by Bill of Entry to be re-processed in its own customs bonded premises.
Kerala HC directs Income Tax Commissioner to decide Unitac Energy’s Section 154 rectification petition within three months.
