Kerala High Court held that recovery of tax arrears by income tax department from property that was already auctioned by Kerala General Sales Tax Act, 1963 [KGST] to realize tax payable under KGST is untenable in the eye of law.
Kerala High Court held that issuance of notice for imposition of penalty under section 271B for failure to furnish audit report after more than four years of completion of assessment is barred by limitation as per section 275(1)(c) of the Income Tax Act.
Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pending since 2022 under GST rules.
Kerala High Court dismisses K.U. Niyas’ plea against GST demand notices, ruling late return filing invalid. Grants six weeks for appeal before recovery action.
Kerala HC refuses to interfere in Benami Act proceedings, stating the petitioner must pursue statutory remedies before the adjudicating authority.
Kerala High Court held that additional machines employed for carrying out the freeze-drying process entitled to enhanced depreciation at 20% under section 32(1)(iia) of the Income Tax Act. Appeal allowed, accordingly.
Kerala HC upheld ITC restrictions under GST but allowed an extension for error correction in Form GSTR-3B. Appeal dismissed with minor modification.
Kerala High Court ruled ITC availed under CGST/SGST instead of IGST is a technical error, quashing penalties under Section 73 of CGST Act for no revenue loss.
Reopening of notice under section 148A(b) was valid as assessee was served notices both physically and via email and assessee had been granted sufficient opportunity to respond to the notice however, assessee failed to avail the opportunity granted.
Kerala High Court grants bail to accused in GST ITC fraud case, citing legal principles on bail. Conditions imposed to ensure cooperation with investigation.
