Kerala High Court held that the time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017. Thus, claim for Input Tax Credit to be processed accordingly.
Kerala High Court held that there is no provision in Section 130 of the Goods and Services Tax Act which prohibits the interim release of goods which are detained pending finalization of proceedings under Section 130.
The writ petition is filed by the petitioner as no appellate tribunal is so far constituted in the state and the petitioner being aggrieved from the orders passed by the lower authorities could not file further appeal before tribunal. It is further submitted that 10% of total amount is already remitted as pre-condition for filing appeal
Kerala High Court held that services of looking after socio-economic and welfare matters of ex-serviceman by the charitable society is leviable to service tax. Accordingly, appeal dismissed the service tax leviable on the same.
Kerala High Court clarifies jurisdiction under the Contract Labour Act, ruling on employer liability for contractor wage defaults. Key legal principles analyzed.
Kerala High Court held that financial distress of the employer is not at all an excuse for denying or delaying payment of gratuity. Thus, held that no further time can be granted to employer for payment of gratuity.
Kerala High Court held that penalty under section 271B of the Income Tax Act, for non-compliance with provisions of section 44AB, not imposable since reasonable cause for belated filing of audit report established.
Kerala HC sets aside an order rejecting a GST appeal as time-barred due to appellate authority’s failure to notify defects in time. Case details and judgment.
In a recent ruling Hon’ble Kerala HC disposed off the writ petition by remanded back the matter to competent authority in the light of the circulars passsed by GST counsel mentioned at para 101 of the judgment M. Trade Links Vs. Union of India.
Kerala High Court rules on input tax credit denial for Lloyd Insulations India Limited, directs fresh order in light of Section 16(5) of CGST/SGST Act.
