Kerala High Court held that only tax component shown in demand notice is required to be paid to file an appeal under Municipal Act. Penal interest and other charges cannot be insisted upon at appeal stage.
The Court held that a vehicle registered in Puducherry but used in Kerala is liable for state motor vehicle tax, dismissing claims of permanent use outside Kerala.
The High Court held that service of income tax notices on an email ID from a previous return was valid, dismissing the writ petition and directing the assessee to pursue statutory appeal remedies.
The Court ruled that an income tax appeal cannot be rejected solely for non-appearance. The matter was remanded because the appellate authority failed to examine the issues raised under Section 250(6).
The Court upheld the customs officer’s reasonable belief for seizing goods over alleged misclassification and found the challenge premature due to pending statutory proceedings. The ruling confirms that classification disputes must be resolved through adjudication under the Customs Act.
Kerala High Court allows refunds of additional customs duty on timber imports from Myanmar using the lower conversion factor of 1.416 cubic meters per Hoppus ton for imports before 11 May 2012.
Kerala High Court rules that increases in plinth area due to extensions justify fresh building tax assessment, with credit given for previously paid tax.
The Court held that an Ayurvedic treatment centre must be classified as a hospital, not a hotel, for the relevant years. The luxury tax assessment was set aside, and authorities were directed to reassess accordingly.
The Court held that the authority could not reject the ruling request based on earlier proceedings that were closed without deciding tax issues. The matter was remanded for fresh consideration.
Kerala High Court held that proceedings against petitioner [recipient] for Input Tax Credit mis-match cannot be sustained since no proceedings have been initiated against the supplier. Accordingly, proceedings initiated against recipient is not legally sustainable.
