Kerala High Court quashes Income Tax Act Section 148A notice and order, citing absence of a reasonable opportunity for petitioner to be heard
Read about Kerala High Court’s verdict in EVM Passenger Cars India Pvt. Ltd. vs. State of Kerala, highlighting importance of GST document compliance during goods transportation.
Muhammad Salmanul Faris k Vs Superintendent, CGST & Central Excise (Kerala High Court) The Kerala High Court recently delivered a judgment in the case of “Muhammad Salmanul Faris k Vs Superintendent, CGST & Central Excise.” The case revolved around the cancellation of the petitioner’s GST registration by the Directorate General of Goods and Services Tax […]
Explore the Kerala High Court’s judgment in Diya Agencies vs. State Tax Officer, highlighting that denying input tax credit based solely on GSTR-2A is unjust.
Kerala High Court held that under the Kerala Value Added Tax Act, 2003 (KVAT Act) in a contract for the transfer of the right to use the goods, the taxable event is the execution of the contract for delivery of the goods, and if that has taken place, it was immaterial whether the transfer was exclusively or to the exclusion of all others.
Kerala High Court’s judgment on the maintainability of a writ petition against IT Act Section 263 during the pendency of an appeal before CIT(Appeals).
Explore the Kerala High Court ruling in Koduvayur Constructions vs AC-Works Contract case. Understand the significance of GST portal notices and the responsibility of the assessee.
Kerala High Court held that clarification order accepts classification of Clohex and Clohex Plus as medicament, based on the fact that they were manufactured under a drug licence. However, there is no reason discernible from clarification order as to why Senquel-AD Mouthwash which is presented in a similar form cannot also be classified as a medicament.
Kerala High Court held that a secured creditor, under Section 26E of the SARFAESI Act and Section 31B of the RDB Act, obtains priority over the right claimed by the Revenue both in proceeding against the properties in question or in recovering the secured debt.
Kerala High Court held that ‘electricity’ is not goods as per definition of goods u/s 2(xx) of the Kerala Value Added Tax Act, 2003 (KVAT) accordingly not exingible to tax under KVAT.
