Kerala High Court dismisses writ petition challenging assessment order under Section 147 of the IT Act, directing appellant to pursue statutory remedy. Full judgment analysis.
In a setback for St. John The Baptist Church, Kerala High Court refuses to intervene in proceedings initiated under Section 148 of Income Tax Act. Full analysis here.
Kerala High Court rules: Limitation period of 3 years under Section 149(1)(a) of Income Tax Act not applicable when income escaped assessment exceeds Rs.50 lakhs. Full judgment analysis here.
Kerala High Court directs a fresh decision by Principal Chief Commissioner of Income Tax as prior order overlooked petitioner’s written submissions. Full judgment details here.
Kerala High Court directs Income Tax Department to consider stay petition in penalty proceedings initiated under Section 271A against Wexco Homes Pvt Ltd.
Kerala High Court dismisses writ petition against CGST assessment orders, stating statutory appeal under Section 107 of CGST Act is the appropriate remedy.
Regarding the provisional release of goods, the court declined to grant any interim relief since the writ petition itself was not entertained. However, recognizing the perishable nature of the goods and the potential financial impact on the petitioner, the court directed the Appellate Authority to expedite the consideration of the petitioner’s Interim Application for the provisional release of goods.
Read Kerala High Court’s directive to reopen the GST portal for J. Kumar Vs State Tax Officer, allowing for the overdue GST return submissions.
Kerala High Court rules on Carpenters Classics India Pvt. Ltd. vs. Assistant State Tax Officer case, discussing compliance with GST Act Section 129 for goods detention.
C & R Hotels Pvt. Ltd. gets additional time to appeal a penalty imposed under Section 45A of the KGST Act as Kerala High Court intervenes, ensuring due process.
