Kerala High Court directs reinstatement of appeal for Arun Vijayan Pillai Vijai, allowing him one week to cure defects and have the appeal decided on merits.
Kerala High Court sets aside Section 148 order and notice, directing fresh consideration of the petitioner’s reply with an opportunity for a hearing.
Kerala High Court quashes ITC denial under CGST Section 16(4), directing reconsideration in light of Section 16(5) notification. Fresh order mandated within 3 months.
In a recent ruling Hon’ble Kerala HC have held that refund due to the petitioner for the year 2016-17 could not have been adjusted against the demand for 2015-16 when there was a stay on account of the provisions contained in Section 60 (1A) of the KVAT Act.
Kerala High Court held that orders issued u/s. 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST Acts.
The assessee, expired on 30.10.2021. Notice dated 27.03.2023 u/s. 148A(b) of the Act was served on the address of the late assessee. The said notice was with respect to the assessment year 2019-2020.
Kerala High Court held that provisional attachment of properties purchased before commission of offence under section 5(1) of Prevention of Money-Laundering Act, 2002 [PML Act] is ex-facie null and void. Accordingly, order attaching property quashed.
The assessing authority, therefore, disallowed the deduction claimed by the appellant towards the purchase of paddy from the said persons and added this to the income declared by the appellant.
Kerala High Court held that assessment and penalty order mentioning old address of the appellant are liable to be set aside as against the principles of natural justice. Accordingly, petitioner directed to immediately update his current address and e-mail ID.
Kerala High Court remanded the matter back to Appellate Authority since fact that the grant of discount has no tax effect under CGST has not been considered. Accordingly, order quashed and restored back.
