The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quashing the notice, the Court preserved the department’s right to issue fresh year-wise notices.
The High Court set aside the order rejecting ITC after finding that the taxpayer s case required examination under Section 16(5) of the CGST Act. The matter was remanded for fresh consideration.
The Kerala High Court set aside the ITAT and CIT(E) orders after finding that the applicability of CBDT Circular No. 7/2024 had not been properly examined. The Court directed the Commissioner to reconsider the trust’s request for registration from 1 April 2021 after granting an opportunity of hearing.
The Court held that the bank could not be penalized under Section 201 for complying with binding judicial directions that prohibited TDS on LTC payments during the relevant assessment year.
The Kerala High Court set aside a show cause notice covering multiple financial years, holding that such composite notices were legally unsustainable. The authorities were permitted to issue separate notices for each assessment year.
The Kerala High Court set aside both the show cause notice and order-in-original issued for multiple assessment years through a single proceeding. The Court permitted fresh action through separate notices for each relevant year.
The Kerala High Court permitted the Official Liquidator to prematurely close fixed deposits to facilitate payment of dividends to creditors. The Court also approved related steps necessary for completing the disbursement process.
The Court held that a single show cause notice spanning different assessment years is legally unsustainable. Authorities were permitted to initiate fresh proceedings through separate notices for each financial year.
The Kerala High Court condoned a 676-day delay in filing an ITAT appeal after finding that the assessee had bona fide relied on its auditors to file the appeal. The Court held that specific and plausible explanations indicating absence of deliberate inaction justified a liberal approach in the interest of justice.
The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issued for each assessment year in line with earlier precedents.
