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.
Kerala HC rules in Haries Muhammed case that GST authorities must issue separate orders for each financial year despite consolidated show cause notices.
Kerala High Court held that passing of rectification order without informing reason that prompted the exercise of power of rectification is unsustainable in law. Accordingly, rectification order quashed.
Kerala High Court held that as transportation costs from place of removal to buyer’s premises not included in the assessable value of goods for purpose of payment of Central Excise duty hence service tax levied on such transportation cost not available as CENVAT Credit.
Kerala High Court held that show cause notice u/s. 148A in the name of deceased person untenable. Accordingly, writ petition allowed with direction to issue fresh notice under section 148A (b) of the Income Tax Act.
