Kerala High Court held that rejection of the application for refund on the ground that the second application filed by the petitioner was beyond the time specified in sub-section (1) of Section 54 of the CGST/SGST Acts cannot be sustained in law.
The respondent/writ petitioner had approached the writ court impugning order passed by the Principal Commissioner, Income Tax rejecting the application filed by the respondent u/s. 119(2)(b) of the Income Tax Act, 1961.
Kerala High Court granted one more opportunity to upload Form GST ITC-01 since the form was not uploaded due to technical glitches in GST portal. Accordingly, writ petition allowed.
Kerala HC reviews dispute over incorrect GST credit classification; appellant seeks relief for IGST credit misuse in the case Padickapparambil Alex v. Union of India.
Kerala High Court held that the issue relating requirement of separate notification as contemplated by the provisions of section 6(1) of the CGST Act for cross-empowerment requires an authoritative pronouncement by a Division Bench of this Court.
Kerala High Court held that a loss in the derivative business is a business loss for the purposes of Section 72, and thus a set off of such business loss would have to be permitted against profits and gains of business.
Kerala High Court held that person found ineligible for any benefit received under the terms of any scheme under the Foreign Trade Policy (FTP) is not liable to pay interest under section 28AA of the Customs Act, 1962.
Kerala High Court held that charges collected for provision of sophisticated medical beds for providing optimum nursing care to expecting mothers is liable to luxury tax under the Kerala Tax on Luxuries Act, 1976.
Kerala High Court held that considering merits of the matter while deciding application for condonation of delay for filing revised returns not justified.
Kerala High Court held that order simply proceeded due to non-submission of reply to show cause notice issued under section 74 of the CGST/SGST Act not justified. Accordingly, matter restored back for fresh consideration.
