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Kerala High Court

Kerala HC Disposes of Writ Petition: Petitioner Granted Liberty to Appeal before GSTAT

December 10, 2023 630 Views 0 comment Print

Read the Kerala High Court judgment on Parameswaran E. C. vs Assistant Commissioner, where writ petition challenging GST assessment orders is disposed of, allowing the petitioner to appeal within a month.

Admitted facts: No prejudice to appellant if SCN did not refer to a particular statutory provision

December 9, 2023 1596 Views 0 comment Print

Explore the Kerala High Court’s decision in the case of Global Plasto Wares vs. Assistant State Tax Officer. Analysis of penalties under Section 73(11) of CGST/SGST Act and implications for businesses.

HC refuses to exercise its writ jurisdiction as appellate authority seized of the matter

December 9, 2023 723 Views 0 comment Print

Kerala High Court refuses to exercise writ jurisdiction parallel to the appellate authority, directs the timely decision on appeal and stay application for Prathibha Traders.

Gokul Enterprises Wins ITC Claim Battle: Kerala HC Directs Reassessment

December 9, 2023 3702 Views 0 comment Print

Read the Kerala High Court judgment in Gokul Enterprises Vs Deputy Commissioner of State Tax, addressing ITC claim under CGST Act. Get insights on the verdict and its implications.

Kerala HC Allows GST Writ Petition Withdrawal

December 9, 2023 504 Views 0 comment Print

Explore the Kerala High Court’s decision in Prakash Varghese Vs State Tax Officer case. Learn about the withdrawal of the writ petition and the avenue to appeal under Section 107 of CGST/Kerala SGST Act.

HC upheld Section 40A(3) addition in absence of evidence against addition

December 9, 2023 684 Views 0 comment Print

Explore the Kerala High Court judgment in P.V. Thomas Vs ITO, upholding Income Tax Act Section 40 (3) addition. Detailed analysis and implications for assessment year 2015-2016.

Kerala HC stays Recovery Proceedings till disposal of Stay Application or Appeal

December 9, 2023 936 Views 0 comment Print

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.

Court Cannot Compel Private Entities to Issue C Form despite CST Compliance

December 9, 2023 1071 Views 0 comment Print

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.

No rectification under CGST Section 161 if SCN not been contested: HC

December 9, 2023 3357 Views 0 comment Print

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.

Revenue Department can release confiscated vehicle against bond & surety

December 8, 2023 1272 Views 0 comment Print

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.

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