Read the Kerala High Court’s judgment annulling Income Tax Act Section 148A(d) order against Dinesh Dinakaran Pillai. Learn about the case and the court’s decision.
The crux of the petitioner’s argument rested on the alleged non-receipt of notice for the appeal hearing. Despite providing a postal address for their counsel, the petitioner claimed neither the counsel nor they received any intimation. The court, however, refuted this, emphasizing the automated system in place. Notices were not only uploaded on the portal but also sent via email and SMS alerts in real-time, using the details provided by the assessee.
The court emphasizes that the petitioner received eight notices under Section 142(1) and two show cause notices under Section 144. Despite ample opportunities, the petitioner did not respond or seek extensions. The court concludes that the petitioner cannot now claim a violation of natural justice, as there was substantial compliance.
Read about the Kerala High Court’s dismissal of a writ petition seeking restoration of a Customs appeal. The court found the petition misconceived and not maintainable.
Read the Kerala High Court judgment on Parameswaran E. C. vs Assistant Commissioner, where writ petition challenging GST assessment orders is disposed of, allowing the petitioner to appeal within a month.
Explore the Kerala High Court’s decision in the case of Global Plasto Wares vs. Assistant State Tax Officer. Analysis of penalties under Section 73(11) of CGST/SGST Act and implications for businesses.
Kerala High Court refuses to exercise writ jurisdiction parallel to the appellate authority, directs the timely decision on appeal and stay application for Prathibha Traders.
Read the Kerala High Court judgment in Gokul Enterprises Vs Deputy Commissioner of State Tax, addressing ITC claim under CGST Act. Get insights on the verdict and its implications.
Explore the Kerala High Court’s decision in Prakash Varghese Vs State Tax Officer case. Learn about the withdrawal of the writ petition and the avenue to appeal under Section 107 of CGST/Kerala SGST Act.
Explore the Kerala High Court judgment in P.V. Thomas Vs ITO, upholding Income Tax Act Section 40 (3) addition. Detailed analysis and implications for assessment year 2015-2016.
