The writ was filed long after appellate orders were passed and without approaching ITAT. The Court held that delay and failure to exhaust statutory remedies disentitled the assessee from writ relief.
Kerala High Court held that levy of penalty on the basis of statement recorded under section 108 of the Customs Act is not sustainable since provisions of section 138B have not been complied with. Accordingly, the appeals are allowed.
Kerala High Court held that the omission of sub-clause (j) to Section 66D of the Finance Act and, resultantly, imposition of service tax on ‘access to amusement facilities’ is unconstitutional. Accordingly, order set aside and appeal allowed.
The court closed the writ after the State clarified that recovery proceedings were initiated only against the assessee husband. The petitioner was granted liberty to re-approach the court if her property is targeted.
The High Court held that Section 16(5) of the CGST Act overrides the limitation under Section 16(4) if returns are filed before the specified cut-off date. The assessment denying ITC was quashed and remanded for fresh consideration.
The Court ruled that expenses on replantation and upkeep are revenue in nature and eligible for deduction. It followed the Full Bench decision which overruled the earlier restrictive interpretation.
Kerala High Court held that Bank is not required to deduct TDS on interest paid to senior citizen who has provided Form 15H. Accordingly, Bank cannot be considered as assessee in default for non-deduction of such TDS.
The case examined whether assessments under Section 153C were valid without proper recording of statutory satisfaction. The Court remanded the matter, holding that jurisdiction must be decided before examining additions on merits.
Kerala High Court held that Competition Commission of India [CCI] possess jurisdiction for investigating anti-competitive practices in telecommunication sector inspite of Telecom Regulatory Authority of India Act, 1997 regulations.
The High Court held that an assessment order issued in the name of a dead person is a nullity. It ruled that proceedings must be continued only after issuing notice to legal representatives under Section 159.
