Judgment underscores limited grounds for interfering with invocation of a bank guarantee, emphasizing the absence of fraud or irretrievable injury in present case.
Kerala High Court directs Customs to release perishable goods from Nutrigenomics Pvt Ltd on payment of customs duty. Detailed analysis of the judgment provided.
Explore the Kerala High Court judgment upholding Revision Proceedings to correct the wrong Rate of Tax, impacting the appellant’s appeal under the Income Tax Act
Read the Kerala High Court judgment in Shine Abraham Vs State Tax Officer case, upholding the blocking of input tax credit due to fictitious transactions and fake invoices.
The court concluded that there was no violation of natural justice, especially as the petitioner chose not to respond to any notices. The assessment order was deemed valid, and the writ petition was dismissed, with the petitioner retaining the right to explore other legal remedies available.
Kerala High Court nullifies Income Tax order against Anna Aluminium Company, citing violation of natural justice due to disregarding video conferencing hearing request. Full text of judgment included.
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.
