Kerala High Court rules that goods carriage vehicles cannot be reclassified as construction vehicles for one-time tax under the Kerala Motor Vehicles Taxation Act.
Kerala High Court rules that the assessee must prove land is agricultural for capital gains tax exemption. Tribunal’s factual findings upheld; appeal dismissed.
Kerala High Court held that revenue cannot proceed to re-assess, on the basis of subsequent CAG report, the assessment which was time barred by virtue of limitation provisions u/s. 25(1) of the KVAT Act.
The appellant/writ petitioner was under Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016 initiated by the National Company Law Tribunal, Kochi.
Kerala High Court held that commencement of GST audit u/s. 65 means date on which records and documents are made available by registered person. Hence, GST audit ought to be completed within 3 months from the said date.
The borrowers defaulted on loan repayment, prompting the petitioner to initiate proceedings under the SARFAESI Act. Physical possession of the property was taken on 05.12.2023.
Kerala HC rules on GST appeal limitation, holding that ‘month’ under Section 107 of CGST/SGST Acts follows the British calendar system, allowing appeal reinstatement.
Kerala High Court held that section 12AA empower the Principal Commissioner to pass order cancelling registration granted u/s. 12A of the Income Tax Act and for ordering the same Principal Commissioner is not required to await decision of Assessing Authority.
Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim GST over and above the fixed rates. Accordingly, writ dismissed.
Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminary objections.
