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Kerala High Court

CCIT has no jurisdiction if Income Tax refund claim exceeds Rs. Ten Lakhs: Kerala HC

December 28, 2023 777 Views 0 comment Print

Read about Punnorath Meethal Sankaran vs ITO case: Kerala HC sets aside order rejecting condonation of delay in filing income return. Jurisdiction issue in refund claims above 10 Lakhs.

Kerala HC Quashes GST Demand for Lack of Sufficient Opportunity

December 28, 2023 1032 Views 0 comment Print

Read how Kerala High Court nullifies GST demand in Menacherry Lonappan Jayan vs State Tax Officer case. Ext.P5 order quashed due to violation of natural justice. Detailed analysis included.

Underreported Income & Misrepresentation: Bar to Section 270AA Application

December 28, 2023 2208 Views 0 comment Print

Explore the Kerala High Court’s judgment on IBS Software’s plea for immunity under Section 270AA of the Income Tax Act. Detailed analysis of the rejection and legal implications.

Independent Contractors Not Employees under Employee’s Compensation Act, 1923: HC

December 27, 2023 2709 Views 0 comment Print

Explore the Kerala High Court ruling in Latha vs. T V Sahadevan case, stating that independent contractors are not considered employees under the Employee’s Compensation Act, 1923 (ECA). Understand the implications and distinctions between contractors and employees.

CBDT can prescribe time limit for filing application for condonation of delay: HC

December 24, 2023 2946 Views 0 comment Print

Kerala High Court dismisses a writ petition challenging the CBDT circular on condonation of delay, upholding its authority to prescribe time limits for filing applications.

Appellant cannot choose  office of GST department where he can appear & submit documents: HC

December 23, 2023 789 Views 0 comment Print

Kerala High Court, in the case of Kothamangalam Service Co-Operative Bank Ltd. vs. Intelligence Officer State Goods and Service Tax Department, addressed a writ appeal challenging a judgment related to the choice of the GST department office for appearance.

HC Directs GST department to pass appropriate orders on GST refund applications

December 23, 2023 1314 Views 0 comment Print

Read the Kerala High Court judgment on Padiken Silks’ GST refund case. Find out how the petitioner rectified the cash payment error despite ITC availability. Get insights on the court’s decision

Kerala HC allows Monthly Instalments for Service Tax dues

December 23, 2023 633 Views 0 comment Print

Read the Kerala High Court judgment in Mithlaj. P’s case. Monthly instalments permitted for a service tax liability of Rs. 36,19,736. Bank account unfreezed on payment.

Despite Error on Law by Original Authority, Remedy Against Order is to File an Appeal Under Statute

December 22, 2023 489 Views 0 comment Print

Explore the Kerala High Court’s dismissal of a writ petition against KVAT Act’s assessment order. Learn about the importance of alternative remedies for errors in law.

TCS collected by dealer not includible in purchase value of vehicle: Kerala HC

December 22, 2023 1203 Views 0 comment Print

Explore the Kerala High Court judgment on TCS exclusion from vehicle purchase value. Assessing Authority directed to reassess tax. Details and implications here.

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