In the invoice accompanying the goods, the tax paid was shown to be under CGST & SGST, whereas it should have been shown as tax paid towards IGST. However, in the E-way bill accompanying the goods the tax paid was correctly shown as paid towards IGST.
Eanokaran Anthony Tony Vs Union of India (Kerala High Court) Held that disqualification of the director under section 164(2) of the Companies Act, 2013 for failure to submit returns with respect to a dissolved company is untenable in law. Facts- Petitioner was the Director of a company named Margin Free Kuries Private Ltd. As the […]
Sanskruthi Motors Vs Joint Commissioner (Kerala High Court) Held that the officer was duty bound to consider the explanation offered by the petitioner for the expiry of the e-way bill. Hence, imposition of penalty/ tax on allegation that there was ample time to revalidate the e-way bill not justified as there was no finding of […]
Held that innocent party should not suffer for the inaction, deliberate omission or misdemeanor of his counsel/ consultant as long as there are no willful latches and negligence on the part of the party.
Held that law mandates neutrality for both arbitrator and arbitrator selection process. Interim award passed by the arbitration who was appointed in contravention of provisions is unenforceable.
Held that person seeking to make payment of tax and penalty u/s. 129(1)(a) of the CGST Act cannot be deprived from filing an appeal u/s 107
Held that building constructed as residential building and given on rent for residential purpose cannot be treated as commercial building for levying building tax.
Government of Kerala has extended the benefit of maternity leave to employees appointed on contract basis irrespective of the tenure.
On 1.4.2007, the assessee took centralised registration and thereafter, the payment was not made until the show cause notice was issued. So the contention of the respondent bank that there was no suppression nor any mis-statement cannot be accepted. Section 73 of the Act gives extended period of limitation if there is suppression or misstatement or fraud or collusion.
Kerala HC held that even in cases where tax or penalty levied U/s. 129 of the GST Acts, 2017 was paid by a taxable person he can file an appeal U/s. 107 of the said Acts.
