Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation mandated.
Kerala High Court directs consideration of Section 74 CGST/SGST invocation as a preliminary issue in Honey Rose Varghese vs. State of Kerala.
Kerala HC directs petitioner to raise objections to GST show cause notice before Adjudicating Authority; reply time extended by two weeks from judgment.
Kerala HC dismisses co-op bank appeals, affirming Income Tax Officer (Intelligence)’s authority to seek information under Section 133(6) before 2014 CBDT notification.
Kerala HC rules that GST applies to Khadi & Village Industries Board. Past VAT exemptions do not continue under GST without express statutory provision.
Kerala HC directs state government to consider a plea by Kannur Building Materials regarding VAT arrears from 2006-2009, noting availability of a new Amnesty Scheme.
The petitioner contends that the 1st respondent lacked jurisdiction to issue notice, as the 1st respondent is not the Assessing Officer. The petitioner objected on 28.03.2016, but the 2nd respondent directed compliance by 25.07.2016, threatening the imposition of penalty.
Kerala High Court rules a Section 263 order is not a closed remand, allowing challenge to subsequent assessments without separate appeal.
Kerala High Court clarifies Joint Commissioner’s authority to revise assessment orders post-remand, upholding revenue interests.
Kerala High Court rules Ayurvedic resort’s facilities liable for luxury tax, stating Ayurvedic treatment is incidental to the resort’s main business.
