Read the full text of Kerala High Court’s judgment in Kunnappilly Builders LL.P Vs ACIT, directing a stay on income tax recovery proceedings until the appeal is disposed of.
Explore the Kerala High Court judgment in Sri Balaji Gas Bottling Co. vs State Tax Officer. Analysis reveals limits of writ jurisdiction on C Form issuance under CST Rules.
Rectification under section 161 of GST Act is only permissible for errors apparent on face of record. In cases where show cause notices go uncontested, rectification cannot be sought to correct factual mistakes in the final order.
Kerala High Court’s landmark decision in Biju V.T. vs Senior Enforcement Officer case, empowering Revenue Department’s discretionary release of seized vehicles upon Assessee’s bond and surety.
Kerala High Court held that vehicles are liable to be taxed at the rate prescribed for construction equipment as use of vehicle is only for the construction purpose. Accordingly, writ dismissed.
Kerala High Court directed to prefer an appeal before the appellate authority against the recovery notices issued by the revenue to petitioner who is claiming to have retired from the firm.
Kerala High Court held that petitioner was duly put to notice and thereafter the assessment proceedings had been completed. As assessment order was within jurisdiction and not in violation of principles of natural justice, petitioner directed to file an appeal before appellate authority u/s. 246A of the Act.
Kerala High Court dismissed the writ petition holding that furnishing of shipping document or best evidence is must in respect of supplies made to the Union Territory of Lakshadweep for the purpose of availing concessional rate of tax @4% under proviso to section 6(1) of the KVAT Act.
Kerala High Court held that section 119(2)(b) of the Income Tax Act does not empower Principal Chief Commissioner/ Principal Commissioner of Income Tax to consider the merits of the claim of income, loss, etc.
Kerala High Court held that the Principal Chief Commissioner or the Principal Commissioner of Income Tax has no power to consider the merits of the refund application. Here, what is required to be considered is the merits of the application for condonation of delay only.
