Kerala High Court held that proceedings punishable under section 13(1)(d) r.w.s. 13(2) of the Prevention of Corruption Act, 1988 not justified since illegal gratification of Rs. 1.5 crore against Intelligence Officer not proved in absence of sufficient evidence.
Kerala High Court rules that once building tax is assessed, the entire amount is payable unless specific amnesty schemes exist; challenges via writ petition are improper if statutory remedies weren’t pursued.
Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is required to obtain registration under Kerala Value Added Tax Act, 2003 [KVAT Act]. Thus, writ dismissed accordingly.
Kerala High Court quashes IT assessment for Poonjar Service Co-operative Bank and directs reassessment following Supreme Court’s Mavilayi ruling.
Kerala High Court directs authority to address limitation issue before proceeding with CGST notice in K.M. Siddique vs State of Kerala case.
Kerala High Court declares GST amendments taxing club-member transactions unconstitutional, citing conflict with constitutional definition of supply and service.
Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasilal case.
Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise Act.
Kerala HC rules composite GST order for several financial years legally improper, directs separate orders after allowing reply and hearing.
Kerala HC sets aside IT assessment order against co-op bank for disallowing 80P deduction, citing disregard of binding Supreme Court precedent.
