Kerala HC rules that GST authorities cannot be directed to decide cases in stages. Full adjudication under Section 74 must be completed within statutory limits.
Kerala High Court held that cash seized from the premises of the appellants cannot be retained by either the State GST Department or the Income Tax Department unless the respective proceedings initiated by them are finalized.
Joint Commissioner (Intelligence & Enforcement) Vs Lakshmi Mobile Accessories (Kerala High Court) Kerala High Court addressed the issue of consolidated show-cause notices under the CGST Act in the case Joint Commissioner (Intelligence & Enforcement) vs. Lakshmi Mobile Accessories. The case revolved around a notice issued to the respondent, covering six financial years (2017-18 to 2023-24), […]
Kerala High Court held that levy of cess on the cinema tickets under section 3C of the Kerala Local Authorities Entertainment Tax Act is constitutionally valid. Accordingly, the appeal is dismissed.
Kerala HC rules that availing CGST/SGST credit instead of IGST does not lead to revenue loss. Orders reconsideration of penalty on Kalleppuram Metals.
The company had canceled its CST registration effective from March 31, 2014, and argued that it had not imported any goods from other states or countries for incorporation in its works contracts.
Kerala High Court dismisses challenge to GST fake invoice notice, directing the petitioner to seek alternative remedies instead of invoking Article 226.
Kerala High Court sets aside income tax orders against Kerala Minerals & Metals due to lack of opportunity for a hearing. Case remanded for fresh consideration.
Kerala High Court rules that an income tax appeal filed with delay cannot be dismissed without considering the delay petition. Appeal proceedings put on hold.
Kerala High Court held that court cannot interfere with order of settlement commission if challenge is merely that Settlement Commission has chosen to take one of two possible views that can be legally taken in respect of an issue. Accordingly, writ disposed of.
