Kerala High Court’s directive to the IT Commissioner regarding recovery proceedings and an appeal filed by Peroorkada Service Co-Operative Bank Ltd under Section 80P of the Income Tax Act.
Kerala High Court’s ruling in Mina Bazar vs. State Tax Officer-1 emphasizes that Input Tax Credit (ITC) cannot be denied solely due to GSTR 2A and 3B discrepancies.
Kerala High Court held that petitioner didnt filed any document for the change of his business place nor supported the claim that business was being run from the registered address. Accordingly, cancellation of GST registration upheld.
Kerala High Court set aside the order with direction to Excise Commissioner to reconsider the claim of the petitioner and decide the distance as per Abkari Laws since there is a Temple right opposite to the bar in question.
Kerala High Court held that a trust, either private or public/charitable or otherwise, is a juristic person who is liable for punishment for the offence punishable under Section 138 of the Negotiable Instruments Act (NI Act).
Learn why Kerala High Court rules that the District Collector cannot grant sales tax dues instalments and directs the petitioner to approach the STO. Detailed analysis provided.
Kerala High Court held that since the period involved is 2017-2018 when the GST regime was rolled out, there was difficulty in understanding GST. Further, tax is paid to the Government for which input tax credit is claimed. Hence, disallowance set aside.
Learn about Kerala High Court’s judgment on Section 234E late fees for TDS returns before 01.06.2015. Analysis of case and its implications.
Kerala High Court dismissed a writ petition for being time-barred but directed petitioner to apply for installment payments of GST dues, which will be decided by Commissioner.
Kerala High Court clarified that Appellate Authority can only condone the delay in GST appeals by one month, not beyond.
