Kerala High Court

No proceedings can be taken against Director of a private limited company U/s. 26C of Kerala General Sales Tax Act, 1963

Anoop Raj Vs Dy. Tahsildar (Rr) Aluva (Kerala High Court)

Anoop Raj Vs Dy. Tahsildar (RR) Aluva (Kerala High Court) The petitioner, the Director of a private limited company is before this Court challenging the revenue recovery proceedings. The petitioner had two contentions; one that the provisions of Section 26C of the Kerala General Sales Tax Act, 1963 is unconstitutional and the next that th...

Read More

Unfilled Part B of e-way bill cannot be treated as a minor omission: Goods can be released only on Compliance

Daily Express Vs Assistant State Tax Officer (Kerala High Court)

Daily Express Vs Assistant State Tax Officer (Kerala High Court) Section 129 is a self-contained code. It lays down the entire mechanism for provisional release of the goods.  Section 129 begins with a non-obstante clause. It stands protected from every other provision. Earlier this Court, on more than one occasion, has held that unfille...

Read More

Situs of owner of intangible asset, would be closest approximation of situs of intangible asset

M/s. Lal Products Vs Intelligence Officer (Kerala High Court)

M/s. Lal Products Vs Intelligence Officer (Kerala High Court) Hon’ble Kerala High Court had an occasion to determine the situs of sale of incorporeal goods namely, patents and trademarks when the contract of sale was executed by the Appellant in the state of Gujarat where they had one operating manufacturing plant while the HO of [&hell...

Read More

Loss Due to Obsolescence of Stores & Spares in Inventory is Allowable Business Expenditure

Ms. Hindustan Newsprint Ltd. Vs ACIT (Kerala High Court)

Ms. Hindustan Newsprint Ltd. Vs ACIT (Kerala High Court) In the present case, the Tribunal had permitted devaluation with respect to the items in which the committee had recommended 100% devaluation confining the actual devaluation to 80%. The Tribunal disallowed 20% of the claim finding it to be the scrap value of the devalued items. [&h...

Read More

Non-Production of Goods is not a Ground for Imposition of Penalty

Noushad Allakkat Vs Stata Tax Officer (Kerala High Court)

Kerala High Court has held that penalty cannot be imposed for not producing the goods (before the officer) after release on bond, when there is a security equivalent to value of goods which could be invoked. It noted that there was no question of tax and penalty being not paid as bank guarantee could be invoked at any time....

Read More

Transfer of Patent Rights subject to tax under CST Act

Ms. Lal Products Vs Intelligence Officer (High Court Kerala)

Transfer of patent rights would be subject to CST as while transferring of intangible rights obtained under a statute, to another entity having its place of business in another State; from where the transferee intended to exercise such rights thereafter, postulated a movement of the intangible, corporeal goods from one State to another an...

Read More

Penalty cannot be levied for Genuine Human Errors in E-Way Bill

Rai Prexim India Private Limited Vs State Of Kerala (High Court Kerala)

If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Normally, this Court could not have persuaded to accept the contention on prima facie value as it is a matter for decision by competent authority and this Court can only order release of the vehicle and goods as agains...

Read More

Recovery proceeding should not be initiated till disposal of stay petition

Kerala State Co-Operative Agricultural And Rural Development Bank Ltd Vs ITO (Kerala High Court)

I reckon the petitioner has exercised on time its statutory remedy of filing an appeal. It appears that it has also filed a stay petition. Procedural fairness demands that the authorities may wait, before taking further steps, until the appellate authority decides on the stay petition....

Read More

HC order release of good on payment of Tax of dealer not registered in that state

Armour Steel Buildings India (P) Ltd. Vs Asstt. State Tax Officer (Kerala High Court)

Armour Steel Buildings India (P) Ltd. Vs Asstt. State Tax Officer (Kerala High Court) The petitioner, an assessee under the GST Act in Tamil Nadu, sent goods across to the State. The Assistant State Tax Officer intercepted the goods and detained them. After the initial procedural formalities the petitioner suffered an order under section ...

Read More

Goods detained under GST cannot be released on simple bond: HC

State Tax Officer Vs Kerala Gujarat Cargo Express (Kerala High Court)

The learned Single Judge ordered release of the vehicle and goods by executing a simple bond. The State challenges the order, since it is passed overlooking Rule 140 of the SGST Rules. ...

Read More

Browse All Categories

CA, CS, CMA (4,374)
Company Law (5,170)
Custom Duty (7,493)
DGFT (4,051)
Excise Duty (4,278)
Fema / RBI (3,899)
Finance (4,053)
Income Tax (31,256)
SEBI (3,249)
Service Tax (3,483)