Kerala High Court held that provisions of section 107 of the Central Goods and Services Tax Act impliedly excluded the application of the Limitation Act. Accordingly, the Limitation Act will apply only if it is extended to the special statute.
Kerala High Court held that provisions of section 64(1)(v) of Income Tax Act clearly states that income accruing or arising in the hands of a minor child will be added to the parent’s total income.
Kerala High Court held that as the nature of the land of the petitioner has been permitted to be changed pursuant to passing of a statutory order under the Kerala Land Utilisation Order, 1967, the competent authority is bound to re-assess the rate of Basic Tax in respect of the land
Kerala High Court held that there cannot be an automatic demand for property tax without fixing the tax payable in accordance with the procedure provided in the Act and the Rules. Accordingly, demand of property tax without assessment of the property is untenable in law.
Kerala High Court held that gratuity payable under the said Act has to be determined with respect to the date on which the gratuity became payable and not on the date on which sanction was accorded for payment of DCRG.
Kerala High Court held that deduction under section 80P of the Income Tax Act is allowable only if the same is claimed via a valid return.
Sabu Puthen Veedu Vs Assistant Commissioner of State Tax (Kerala High Court) The petitioner has approached this Court seeking to quash Ext.P2 order based on Ext.P1. Ext.P2 is the demand raised. The order is dated 20.12.2021. The petitioner has not chosen to exhaust the statutory remedies available against Ext.P2 and after waiting for more than […]
Thankamma Vs Taxation Officer (Kerala High Court) The petitioner, was the registered owner of a heavy goods vehicle bearing Registration No.KL-19-7599. The petitioner had sold the said vehicle, on 01.07.2019, to one Mr. Noushad K.H. The vehicle was sold for the purpose of scrapping the same, but, later the petitioner was served with Ext.P1 demand […]
Shabu George Vs State Tax Officer (Kerala High Court) CGST Act authorizes the seizure of things, including cash in appropriate cases, we do not think that the present is a case that called for a seizure of the cash found in the premises of the appellants at the time of the search. The power of […]
Kerala High Court recalls interim order in Sandeep’s review petition against State Tax Officer. Clarifies the correct interpretation of Section 112(8)(b).
