Kerala High Court Held that money in Bank accounts is a property liable for provisional attachment under Section 281B of the Income Tax Act. Thus, writ petition is allowed.
Kerala High Court dismisses Mohammed Fariz & Co’s plea for condoning 964-day delay in appealing a customs duty short levy demand of ₹3,98,613.
Kerala High Court held that revision proceedings under section 263 of the Income Tax Act righty invoked as claim was accepted by assessing officer without any enquiry. Accordingly, jurisdiction rightly invoked.
Kerala High Court held that revisionary proceedings by PCIT u/s. 263 rightly exercised since claim of provision for bad and doubtful debts was assumed by assessing officer to be correct without adequate enquiry. Accordingly, appeal dismissed.
Bunching of show cause notices did not cause any prejudice to assessee as it was open to assessee to take up any contention peculiar to any particular year in the reply to the show cause notice.
The Central Government has the power to lay down the principles for taxation on mechanically propelled vehicles by the State. The Central Government may lay down the principles by enacting a law or by subordinate legislation
Kerala High Court held that there is no need for issuance of separate notification for cross-empowerment for authorising state GST officials as proper officer for the purpose CGST Act. Accordingly, writ disposed of.
Kerala High Court held that time limit for furnishing GST return under section 39 for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017. ITC to be claimed accordingly.
Kerala High Court quashes ₹9.4 crore GST penalty for denying cross-examination, emphasizing natural justice. Case highlights procedural lapses under GST law.
These writ petitions are filed by distributors of LPG appointed by the 1st respondent herein challenging orders imposing penalty, appellate orders, as also the Marketing Discipline Guidelines, 2018 under which the penalty is imposed.
