HC held that it is clear that there is no record to suggest that the procedure contemplated u/s 148A of the Act were followed before issuing notice under Section 148
Petitioner must file the stay petition before the National Faceless Appeal Centre and not before the jurisdictional Appellate Commissioner, who has no jurisdiction to hear the appeal/stay petition filed by the petitioner after the National Faceless Appeal Assessment/Appeal scheme came into force.
Crescent Constructions Vs Deputy Commissioner of State Tax (WC) (Kerala High Court) HC held that that Deputy Commissioner of State Tax has misdirected himself in law while deciding to reject the application for rectification on the ground that the petitioner produced the documents in support of the claim for lower rate of tax only along with […]
Kerala High Court held that proceedings initiated under Kerala Value Added Tax Act, 2003 (KVAT Act) after prelude of GST is valid on the basis of proceedings covered by the savings clause of section 174(2) of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act).
State of Kerala Vs West Bengal Lottery Stockists Syndicate Private Limited (Kerala High Court) Kerala high court In the case of West Bengal Lottery Stockist Syndicate Pvt Ltd, HC held that Such clarification include information to ascertain the legality of the business proposed to be conducted by the applicant, but it does not include furnishing […]
Manappuram Finance Ltd. Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that as the GST Appellate Tribunal is yet to be constituted, the petitioner entitled to exercise jurisdiction of the High Court under Article 226 of the Constitution of India. Facts- The petitioner is a non-banking finance company and is an assessee under […]
Kerala High Court held that issuance of order cancelling GST registration without issuance of show cause notice in form REG-17 is unjustified. Matter remanded to complete the necessary proceedings.
Kerala High Court held that before proceeding to issuance of notice u/s 148 of the Income Tax Act, the procedure contemplated u/s 148A needs to be complied. Matter remanded as opportunity for personal hearing not afforded before issuance of order.
Kerala High Court proceeding finalized against the petitioner based on certain computer records cannot be challenged before High Court as alternative remedies before the Appellate Authority is available before the petitioner. Matter involving adjudication of facts is not possible under Article 226 of the Constitution of India.
Kerala High Court directed the Centralized Processing Centre at Bengaluru to process the refund which are due to the petitioners which is not processed due to technical defect. Also directed to grant interest on account of delay in payment of refund.
