Kerala High Court rules that provisional attachment under Section 83 of CGST Act cannot extend beyond one year, and fresh attachment on the same facts is not allowed.
Kerala HC dismisses writ petition challenging income tax assessment over disputed notice service. Court rules issue is a disputed fact not for writ. Directs taxpayer to file statutory appeal, granting one month.
The said order was challenged before the appellate authority. By order dated 25.11.2024, the appeal was allowed and was remanded back for fresh consideration on noticing that the order impugned therein was passed ex-parte.
Kerala HC directs ITAT to decide Amrita Institute’s appeal on TDS applicability (Sec 192 vs 194J) for payments to engaged doctors.
Kerala High Court sets aside GST order against Masany Construction Equipment due to a non-speaking order. Directs reconsideration with a fresh hearing.
Kerala High Court held that owners of buildings are liable to pay the annual property tax demanded in the respective demand notices at the revised rates from a period three years prior to the date of demand, after deducting the property tax already paid.
Kerala High Court directs CBI investigation into the allegations of amassment of wealth disproportionate to his known sources of income against Chief Principal Secretary to the Chief Minister of Kerala.
Kerala High Court held that passing of order and classifying account of petitioner as fraud without following Master Directions on Frauds and without furnishing a copy of the audit report is not tenable in law. Accordingly, writ petition is allowed.
Time for remitting the balance bid amount in an e-auction conducted by the Debt Recovery Tribunal (DRT) could be extended by the High Court under Article 226 of the Constitution, in exceptional and appropriate cases.
Therefore, such interest partook the character of the compensation itself. The Court further observed that the statutory obligation to pay compensation for compulsory acquisition was rooted in Article 300A of the Constitution, which safeguarded a citizen’s right to property.
