Follow Us :

Kerala High Court

KVAT Act: Mistake in applying correct rate of tax can be rectified

December 26, 2022 918 Views 0 comment Print

Crescent Constructions Vs Deputy Commissioner of State Tax (WC) (Kerala High Court) HC held that that Deputy Commissioner of State Tax has misdirected himself in law while deciding to reject the application for rectification on the ground that the petitioner produced the documents in support of the claim for lower rate of tax only along with […]

Proceedings initiated after prelude of GST under KVAT valid because of savings clause

December 24, 2022 1590 Views 0 comment Print

Kerala High Court held that proceedings initiated under Kerala Value Added Tax Act, 2003 (KVAT Act) after prelude of GST is valid on the basis of proceedings covered by the savings clause of section 174(2) of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act).

GST registration application: Department cannot demand additional documents other than prescribed 

December 20, 2022 1470 Views 0 comment Print

State of Kerala Vs West Bengal Lottery Stockists Syndicate Private Limited (Kerala High Court) Kerala high court In the case of West Bengal Lottery Stockist Syndicate Pvt Ltd, HC held that Such clarification include information to ascertain the legality of the business proposed to be conducted by the applicant, but it does not include furnishing […]

Petition before High Court maintainable during pendency of formation of GST Appellate Tribunal

December 15, 2022 2028 Views 0 comment Print

Manappuram Finance Ltd. Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that as the GST Appellate Tribunal is yet to be constituted, the petitioner entitled to exercise jurisdiction of the High Court under Article 226 of the Constitution of India. Facts- The petitioner is a non-banking finance company and is an assessee under […]

Order cancelling GST registration without notice in Form REG-17 is unsustainable

December 7, 2022 1272 Views 0 comment Print

Kerala High Court held that issuance of order cancelling GST registration without issuance of show cause notice in form REG-17 is unjustified. Matter remanded to complete the necessary proceedings.

Issuance of order u/s 148 without granting opportunity of personal hearing is untenable

December 6, 2022 2448 Views 0 comment Print

Kerala High Court held that before proceeding to issuance of notice u/s 148 of the Income Tax Act, the procedure contemplated u/s 148A needs to be complied. Matter remanded as opportunity for personal hearing not afforded before issuance of order.

Matter involving adjudication of facts cannot be entertained under Article 226

December 2, 2022 1119 Views 0 comment Print

Kerala High Court proceeding finalized against the petitioner based on certain computer records cannot be challenged before High Court as alternative remedies before the Appellate Authority is available before the petitioner. Matter involving adjudication of facts is not possible under Article 226 of the Constitution of India.

Refund not paid due to technical defect should be processed and paid along with appropriate interest

December 2, 2022 1263 Views 0 comment Print

Kerala High Court directed the Centralized Processing Centre at Bengaluru to process the refund which are due to the petitioners which is not processed due to technical defect. Also directed to grant interest on account of delay in payment of refund.

Section 119(2)(b) doesn’t impose limitation for filing an application for condonation of delay

November 25, 2022 41925 Views 0 comment Print

Kerala High Court held that as per provisions of section 119(2)(b) the delay to be condoned is the delay in making the application for refund. Accordingly, date of filing of return of income should be considered as application for refund. Section 119(2)(b) does not impose any limitation for the purposes of filing an application for condonation of delay.

Interest u/s 201(1A) not leviable when TDS was not required to be deducted

November 24, 2022 2022 Views 0 comment Print

Kerala High Court held that where there is no liability to deduct TDS, the mere fact that TDS was so deducted and paid to the Income Tax Department belatedly, cannot give rise to a claim for interest under sub-section (1A) of Section 201 of the Income Tax Act.

Search Post by Date
March 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031