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Kerala High Court

Kerala HC Dismisses Writ Against GST Dues Recovery Notice

December 1, 2023 804 Views 0 comment Print

Read the Kerala High Court judgment dismissing a writ petition challenging a revenue recovery notice for GST dues due to failure to appeal the assessment order.

KVAT: Kerala HC Directs 10% Penalty Deposit to Stay Recovery

December 1, 2023 447 Views 0 comment Print

Explore the Kerala High Court judgment on Nirapara Roller Flour Mills vs State Tax Officer. Learn how the court directs a 10% penalty deposit for recovery stay, citing KVAT Act amendments.

GST Interest/Penalty Waived for Delayed GSTR-3B After GSTN Cancellation

December 1, 2023 19098 Views 0 comment Print

Kerala High Court recently addressed the issue of levying GST interest and penalties for the delay in filing GSTR-3B after the cancellation of the Goods and Services Tax Identification Number (GSTIN).

Remission of property tax not granted in absence of advance notice u/s. 239(3) of Kerala Municipality Act

November 30, 2023 1035 Views 0 comment Print

Kerala High Court held that Municipality cannot grant remission of the property tax in absence of valid advance notice, as required under sub-section (3) of section 239 of the Kerala Municipality Act, to the Secretary for claiming remission of property tax in respect of the building that is vacant or which would be vacant from a particular date.

Appeal filing limit not extended as petitioner failed to exercise right of appeal within prescribed time limit

November 28, 2023 558 Views 0 comment Print

Kerala HC upholds tax demand as petitioner misses appeal deadline under Finance Act 1994, deems Order-in-Original valid. Read the full judgment.

Addition to capital account of partner sustained on failure to furnish supporting evidence

November 28, 2023 480 Views 0 comment Print

Kerala High Court held that addition to the capital account of the partner duly sustainable in law on account of failure of the assessee to furnish supporting evidence.

Principal place of business of 3rd person will be place of supply where supply is made on direction of 3rd person

November 27, 2023 2604 Views 0 comment Print

Kerala High Court held as per Section 10(1)(b) of the IGST Act, the place of supply of goods in case where the supply is made on the direction of the 3rd person, it would be deemed as 3rd person has received the goods and the place of supply of such goods shall be the principal place of business of such 3rd person.

Customs Offense: HC Allows Revision Petition as Appeal Disposed Without Hearing

November 26, 2023 408 Views 0 comment Print

Explore the case of Mohammed Sabir challenging his Customs Act conviction in Kerala High Court. Analysis of the judgment and its legal implications.

Denial of ITC for difference in GSTR-2A and GSTR-3B for tax period 2017-2018 unsustainable

November 23, 2023 31011 Views 0 comment Print

Kerala High Court held that denial of input tax credit merely on the ground of difference between Form GSTR -2A and Form GSTR-3B for tax period 2017-2018 unsustainable. The matter is remitted back to the Assessing Authority to reconsider claim of ITC irrespective of Form GSTR 2A

GST Dues: Kerala HC Grants Installments: Thomas K. J vs State Tax Officer

November 22, 2023 348 Views 0 comment Print

Read the Kerala High Court decision in Thomas K. J case. Detailed analysis on installment relief for tax arrears. Legal insights and conclusion.

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