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Kerala High Court

Principle of “he who heard must decide/he who decides must hear” in GST Proceedings

June 17, 2024 2586 Views 0 comment Print

Explore Kerala High Court’s latest GST judgment on KPB Chits Limited, emphasizing principle ‘he who decides must hear’ and its implications under KGST/CGST Act.

Kerala HC Sets Aside Assessment Order Beyond 6-Year Limitation Period under KVAT Act

June 13, 2024 1050 Views 0 comment Print

Kerala HC rules on URC Construction’s case, addressing assessment order passed beyond 6-year KVAT Act limitation. Single Judge’s 25% deposit directive reversed.

Kerala HC Directs NFAC to Decide Stay/condonation Application Within 2 Months

June 9, 2024 870 Views 0 comment Print

Centre for Management Development vs. Commissioner of Income-Tax (Exemptions): Kerala High Court orders NFAC to decide stay application within two months in delay in Income Tax Assessment Order.

Kerala HC Sets Aside Appeal Dismissal Over Non-Compliance Technicality

June 7, 2024 543 Views 0 comment Print

Read the detailed analysis of Chandran Sarath Vs ACIT case by Kerala High Court where no income assessable to tax resulted in the dismissal of appeal. Full judgment text included.

Kerala HC Extends ITC Deadline to November 30 with effect from July 2017

June 6, 2024 21639 Views 0 comment Print

Kerala HC in M.Trade Links Vs Union Of India extends ITC claim deadline to November 30, effective from July 2017, easing GST compliance for taxpayers

Transit Sales Exemption Eligible Only if Sale Occurred in Transit: Kerala HC

June 6, 2024 666 Views 0 comment Print

The case of I.T.I. Ltd v. State of Kerala before the Kerala High Court revolves around the eligibility of transit sales exemption for goods purchased in 2001-02 but sold in 2002-03. The petitioner contends that subsequent sales in 2002-03 should be exempt, but the tribunal ruled otherwise.

Expenditure on Leasehold Premises Disallowed by Kerala HC due to Lack of Explanation

May 31, 2024 855 Views 0 comment Print

Read the Kerala High Court judgment on Hotel Allied Trades Pvt. Ltd vs ACIT regarding expenditure on leasehold premises. Detailed analysis and implications included.

Same Methodology Must Be Applied for Valuing Opening & Closing Stock: Kerala HC

May 31, 2024 1575 Views 0 comment Print

Explore the detailed analysis of P. A. Jose Vs Union of India judgment by Kerala High Court regarding the valuation methodology for opening and closing stock. Understand the implications and legal aspects.

Honesty of assessee cannot attract penalty under Section 271(1)(c)

May 28, 2024 7326 Views 0 comment Print

The Kerala High Court rules that additional income disclosed voluntarily cannot be treated as concealed income under Section 271(1)(c) of the Income Tax Act.

Kerala HC Upholds Validity of GST Deadline Extensions Amid Pandemic Challenges

May 28, 2024 2913 Views 0 comment Print

Kerala High Court upholds the validity of GST notifications extending the time limit for passing orders for FY 2017-18, favoring Faizal Traders Pvt Ltd.

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