Kerala HC rules that availing CGST/SGST credit instead of IGST does not lead to revenue loss. Orders reconsideration of penalty on Kalleppuram Metals.
The company had canceled its CST registration effective from March 31, 2014, and argued that it had not imported any goods from other states or countries for incorporation in its works contracts.
Kerala High Court dismisses challenge to GST fake invoice notice, directing the petitioner to seek alternative remedies instead of invoking Article 226.
Kerala High Court sets aside income tax orders against Kerala Minerals & Metals due to lack of opportunity for a hearing. Case remanded for fresh consideration.
Kerala High Court rules that an income tax appeal filed with delay cannot be dismissed without considering the delay petition. Appeal proceedings put on hold.
Kerala High Court held that court cannot interfere with order of settlement commission if challenge is merely that Settlement Commission has chosen to take one of two possible views that can be legally taken in respect of an issue. Accordingly, writ disposed of.
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.
