Held that the requirement of ensuring uniformity and consistency in tax assessments cannot be overlooked, especially while categorizing the nature of the activity carried on by an assessee to earn its income for the purposes of taxation.
There is nothing which would indicate that the petitioner had received any consideration from the Government, the KIIFB or the General Education Department as consideration for the supply of goods or services.
Kerala High Court held that amount of interest received by the foreman of a chit on defaulting subscriptions cannot be said to be amounts received as consideration for the supply of services. Thus, the same is not leviable to GST.
Kerala High Court held that the limitation period for re-opening assessment under Section 25(1) of the KVAT Act was six years. Notice issued on 12.02.2020 is well within the limitation period. Thus, matter remitted back to Assessing Authority for fresh decision.
Though Article 226 of the Constitution of India does not fix any period of limitation for the filing of a writ petition, it is settled law that a writ petition can be dismissed on the ground of inordinate delay in filing the writ petition.
Kerala HC rules minor tax payment shortfalls under the Direct Tax Vivad Se Vishwas Scheme can be remedied, ensuring benefits aren’t denied for procedural errors.
Kerala HC examines GST credit mismatch and procedural errors in ITC utilization under CGST and SGST, highlighting no revenue loss in Rejimon Padickapparambil Alex case.
Kerala High Court held that lessee is liable to deduct TDS u/s. 194-I of the Income Tax Act, however, there is a dispute for ownership of the property. Then, in such case lessee is directed to deduct TDS and deposit under his TAN as unclaimed challan.
Notably, the original authority recorded that it is evident that the details provided at the time of migration from the registration under the VAT to GST were false and the registration of the petitioner is therefore liable to be cancelled.
Kerala HC ruled that GST appeal limitation starts when orders are uploaded on the GST portal. Appeals filed manually must be accepted in transition cases.
