Bhima Enterprises Vs State Tax Officer (Kerala High Court) ‘ERROR APPARENT ON THE FACE OF THE RECORD’ IN A TAXING STATUTE – SHOULD BE AN ERROR SELF-EVIDENT – HIGH COURT OF KERALA The Hon’ble High Court of Kerala held in M/s. Bhima Enterprises Vs. State Tax Officer (Investigation Branch) & Anr (WP(C) No. 28526 of […]
K. L. Johar & Company Vs State Tax Officer (Kerala High Court) HC held that Once this Court directed that the time spent in the writ petition is to be excluded, the Appellate Authority could not have done otherwise. However, contrary to the binding observations of this Court, extracted above, the Appellate Authority refused to […]
HC stayed the order of cancellation of GST Registration and directed the Revenue Department to open the GST site so as to enable the assessee to continue their trading activities in relation to the stocks held by them at the time of passing of order for cancellation of GST Registration, for a period of two weeks.
Vakiyath Koya Vs State of Kerala (Kerala High Court) Facts- These writ petitions are preferred by owners of stage carriages as well as contract carriages, claiming the benefit of exemption from payment of tax for the period affected by the restrictions and regulations imposed due to Covid-19 pandemic. Petitioners are seeking a writ of mandamus […]
Credit notes not affecting input tax already deposited cannot be treated as taxable turnover by the extended meaning of Section 2 sub-section (lii) Explanation VII of Kerala Value Added Tax Act.
Kiran David Vs Assistant General Manager State Bank of India (Kerala High Court) The petitioners are aggrieved by the denial of education loan. The petitioner wanted to study Post Graduate Diploma in Management (Securities Market) in the National Institute of Securities Markets (NISM), Navi Mumbai. The petitioner submitted application for education loan of ₹7,30,000/- to […]
When there was an alternative and equally efficacious remedy open to a litigant, he should request to pursue that remedy and not invoke the extraordinary jurisdiction of the High Court.
Thampi V. S. Vs State of Kerala (Kerala High Court) Petitioner, approached this Court with an allegation that respondents are attempting or devising to vaccinate every child in Kerala, irrespective of whether their parents give consent to it or otherwise. It is pertinent that not a single specific incident or instance has been impelled by […]
G & C Infra Innovations Vs Union of India (Kerala High Court) Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal. Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit The Hon’ble Kerala High Court in M/s […]
KVAT registration once cancelled has to be published in two leading daily newspapers at least and the dealer should be informed as per notice in Form No.5 B. Then only the cancellation of registration shall be effective.
