The petitioner was a registered dealer under the Kerala Value Added Tax Act, 2003 and Central Sales Tax Act, 1956. An assessment of the petitioner for the year 2015-16 was completed u/s. 25(1) of the KVAT Act by order dated 15.12.2018.
Kerala High Court directed petitioner to prefer an appeal before GST Tribunal within one month of the constitution of GST Tribunal. Accordingly, writ petition disposed of.
Service Tax Refund of Company cannot can be appropriated towards outstanding dues of proprietary concern of Director: Kerala HC
Kerala High Court directed petitioner to approach Tribunal by filing an appeal u/s. 112 of the CGST/ SGST Act as and when the Tribunal is constituted. Petitioner also directed to pay fine in lieu of confiscation for release of seized gold ornaments.
Kerala High Court held that rejection of the application for refund on the ground that the second application filed by the petitioner was beyond the time specified in sub-section (1) of Section 54 of the CGST/SGST Acts cannot be sustained in law.
The respondent/writ petitioner had approached the writ court impugning order passed by the Principal Commissioner, Income Tax rejecting the application filed by the respondent u/s. 119(2)(b) of the Income Tax Act, 1961.
Kerala High Court granted one more opportunity to upload Form GST ITC-01 since the form was not uploaded due to technical glitches in GST portal. Accordingly, writ petition allowed.
Kerala HC reviews dispute over incorrect GST credit classification; appellant seeks relief for IGST credit misuse in the case Padickapparambil Alex v. Union of India.
Kerala High Court held that the issue relating requirement of separate notification as contemplated by the provisions of section 6(1) of the CGST Act for cross-empowerment requires an authoritative pronouncement by a Division Bench of this Court.
Kerala High Court held that a loss in the derivative business is a business loss for the purposes of Section 72, and thus a set off of such business loss would have to be permitted against profits and gains of business.
