Kerala High Court

Detention of goods pending adjudication of assessment

Seyadu Beedi Company Vs Asstt. Tax Officer (Intelligence), State Tax Officer (Intelligence) & Ors. (High Court Kerala)

Seyadu Beedi Company Vs Asstt. Tax Officer (Intelligence), State Tax Officer (Intelligence) & Ors. (High Court Kerala) An identical matter has been disposed in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(...

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State can enact section 174- VAT Assessment Post GST Valid: HC

M/s. Sheen Golden Jewels (India) Pvt Ltd Vs State Tax Officer (Kerala High Court)

M/S Sheen Golden Jewels (India) Pvt Ltd Vs State Tax Officer (Kerala High Court) Core Question as the petitioners put it,is does the State have the legislative competence to enact section 174 and save the past taxation events—comprising levy, assessment, and recovery—when Entry 54, List II, which is the field of legislation empowerin...

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Kerala HC judgment on Extension of Income Tax Return Due Date

Alwaye Chartered Accountants Association Vs Union Of India (Kerala High Court)

Alwaye Chartered Accountants Association Vs Union Of India (Kerala High Court) I) In respect of those assessees who, on account of the difficulties faced by them, have not been able to file a return making a claim for deductions, exemptions or refunds, they shall be permitted to make an application under Section 119(2)(b) before the [&hel...

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Deemed registration of Charitable trust under section 12A

CIT Vs TBI Education Trust (Kerala High Court)

Where application for registration under section 12A of Income Tax Act, 1961 is not disposed of by either accepting or refusing it within six months as per provisions of section 12AA(2), the registration would be deemed to applicable from date of expiry of six months from date of application....

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Lamination destroys legality of an identity card: Kerala HC

R.G.Harilal Vs Joint Registrar of Co-Operative Societies (General) (Kerala High Court)

It is hard to notice the thickness, seal, embossment or any other identification marks used to check the authenticity of identity card if the same is laminated to make it glossy and water proof. The lamination destroys the legality of an identity card for all intents and purposes since it becomes difficult to compare the signature therein...

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GST: Detention Process cannot be resorted if dispute is bona-fide

N.V.K. Mohammed Sulthan Rawther And Sons Vs UOI (Kerala High Court)

The HC held that if the records he seizes truly reflect the transaction and the assessee's explanation accords with his past conduct, for example, the returns he has filed earlier, the detention is not the answer....

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Incidence of Tax is on Supply and not on nature of transport

Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer (Kerala High Court)

Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer (Kerala High Court) In the present case the challenge was to the judgment of the Kerala HC in the case reported in 2018-TIOL-163-Ker-HC. A person from Trivandrum goes to Pondicherry, purchases a car, and entrusts it to the car dealer to transport it to Trivandrum. […]...

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HC condone Delay in filing First Appeal under GST

M/S. Swarnashilpi Vs Assistant State Tax Officer (Kerala High Court)

M/S. Swarnashilpi Vs Assistant State Tax Officer (Kerala High Court) In W.P.(C) No.13090 of 2018, the petitioner challenged the Ext.P6 assessment order. When the matter was taken up, the learned Government Pleader pointed out that the petitioner had an efficacious alternative remedy. Then, the petitioner’s counsel submitted that un...

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HC on Goods detained for not uploading Part-B of E-Way Bill

M/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court)

Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties....

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HC restrain dept. from encashment of Bank guarantee under GST till exhaustion of statutory remedy

Safa Mill Stores Vs Assistant State Tax Officer, Karukutty (Kerala High Court)

Safa Mill Stores Vs Assistant State Tax Officer, Karukutty (Kerala High Court) 1. The petitioner, a partnership firm, transported certain goods ostensibly from Bombay to Perumbavoor. But when the petitioner tried to unload the goods at Malamury, Perumbavoor, the authorities checked the documents carried along with the goods and found tha...

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