The Court held that an employer acting in accordance with interim judicial directions restraining TDS deduction cannot be treated as an assessee in default under Section 201 of the Income Tax Act.
The Kerala High Court ruled that businesses could distribute common ITC through cross-charge without obtaining ISD registration before April 1, 2025. The decision quashed GST demand and penalty, emphasizing that mandatory ISD registration applies only prospectively.
The Court clarified that civil actions such as inquiry and provisional attachment can commence even without a registered scheduled offence. Registration of a scheduled offence is required only for prosecution under the PMLA.
The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had filed returns before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The Kerala High Court upheld the ITAT’s decision that no disallowance under Section 14A can be made when the assessee has not earned any exempt income during the relevant year. The Revenue’s appeal was dismissed as no substantial question of law arose.
The Court found the underlying consolidated notice legally defective and consequently quashed the corresponding GST order while preserving the department’s right to initiate fresh action.
The Kerala High Court held that the non obstante clause in Section 16(5) prevails over the time limit prescribed under Section 16(4) for claiming ITC. The Court quashed the denial order and directed reconsideration of the taxpayer’s claim.
The Court held that ITC could not be denied where returns were filed before the cut-off date specified under Section 16(5). It quashed the assessment orders and directed reconsideration of the claim.
The Court held that the non-obstante clause in Section 16(5) prevails over Section 16(4). Since the returns were filed before the prescribed cut-off date, the ITC denial was set aside.
The Court examined denial of ITC and penalty imposed for alleged delayed filing of returns. It held that the return was filed before the cut-off date under Section 16(5) and directed reconsideration of the ITC claim.
