Kerala High Court clarifies jurisdiction under the Contract Labour Act, ruling on employer liability for contractor wage defaults. Key legal principles analyzed.
Kerala High Court held that financial distress of the employer is not at all an excuse for denying or delaying payment of gratuity. Thus, held that no further time can be granted to employer for payment of gratuity.
Kerala High Court held that penalty under section 271B of the Income Tax Act, for non-compliance with provisions of section 44AB, not imposable since reasonable cause for belated filing of audit report established.
Kerala HC sets aside an order rejecting a GST appeal as time-barred due to appellate authority’s failure to notify defects in time. Case details and judgment.
In a recent ruling Hon’ble Kerala HC disposed off the writ petition by remanded back the matter to competent authority in the light of the circulars passsed by GST counsel mentioned at para 101 of the judgment M. Trade Links Vs. Union of India.
Kerala High Court rules on input tax credit denial for Lloyd Insulations India Limited, directs fresh order in light of Section 16(5) of CGST/SGST Act.
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.
