Kerala High Court ruled that delay condonation under Section 119(2)(b) of the Income Tax Act should focus on sufficient reason, not merits of the claim itself.
Kerala High Court held that for contravention of the provisions of the GST Act, department can take civil and/ or criminal action against the accused, however, suspension of GST registration directly hits the fundamental right and hence unjustified.
Kerala High Court rules no GST applies to personal guarantees by directors or loans to subsidiaries. CBIC Circulars clarify GST exemption in related party transactions.
Kerala High Court held that for the period from 01.07.2017 till 30.11.2022, if a dealer has filed return after 30th September and the claim for ITC was made before 30th November, the claim for ITC of such dealer should also be processed.
Kerala High Court held that transferring 1st floor of the building to wife for reducing limit below prescribed threshold limit for levy of luxury tax is tax evasion and not tax planning. Hence, petition dismissed.
Kerala High Court held that failure of investigating officer to seek permission before conducting further investigation cannot be the reason to held supplementary/additional final report invalid.
Held that Rule 96(10) of the CGST Rules, as inserted by notification 53/2018-CT dated 09-10-2018 w.e.f. 23-10-2017 is declared ultra vires the provisions of Section 16 of the IGST Act and unenforceable on account of being manifestly arbitrary.
Kerala High Court addressed Shine Flexible Prints’ appeal regarding customs duties and export obligations, emphasizing compliance and procedural adherence.
Kerala High Court nullifies GST assessment order issued before reply period expired, citing violation of natural justice for the 2017-18 tax year.
Kerala HC rules ITC is a conditional right under CGST, dismissing Tirupati Balaji Traders’ plea for input tax credit without supplier tax payment compliance.
