Kerala High Court’s landmark decision in Biju V.T. vs Senior Enforcement Officer case, empowering Revenue Department’s discretionary release of seized vehicles upon Assessee’s bond and surety.
Kerala High Court held that vehicles are liable to be taxed at the rate prescribed for construction equipment as use of vehicle is only for the construction purpose. Accordingly, writ dismissed.
Kerala High Court directed to prefer an appeal before the appellate authority against the recovery notices issued by the revenue to petitioner who is claiming to have retired from the firm.
Kerala High Court held that petitioner was duly put to notice and thereafter the assessment proceedings had been completed. As assessment order was within jurisdiction and not in violation of principles of natural justice, petitioner directed to file an appeal before appellate authority u/s. 246A of the Act.
Kerala High Court dismissed the writ petition holding that furnishing of shipping document or best evidence is must in respect of supplies made to the Union Territory of Lakshadweep for the purpose of availing concessional rate of tax @4% under proviso to section 6(1) of the KVAT Act.
Kerala High Court held that section 119(2)(b) of the Income Tax Act does not empower Principal Chief Commissioner/ Principal Commissioner of Income Tax to consider the merits of the claim of income, loss, etc.
Kerala High Court held that the Principal Chief Commissioner or the Principal Commissioner of Income Tax has no power to consider the merits of the refund application. Here, what is required to be considered is the merits of the application for condonation of delay only.
Kerala High Court held that provisions of section 250 of the Income Tax Act mandates Commissioner (A) to fix the date and place of hearing in the appeal and notice in that regard is required to be issued. Order issued in violation of procedure prescribed u/s. 250 is liable to be set aside.
Kerala High Court Held that vehicle used for conveyance of contraband articles under the NDPS Act can be confiscated. But till the proceedings are concluded, there is no prohibition in releasing the vehicle under section 451 Cr. P.C after imposing stringent conditions. Accordingly, directed to release vehicle on furnishing of bank guarantee.
Explore the Kerala High Court’s decision on Platino Classic Motors vs. Deputy Commissioner of Central Tax. Analysis of IBC Section 14, assessment, and adjudication proceedings.
