The appellant undertakes Oil Palm cultivation and manufacture and production of crude palm oil. A controversy arose between the assessee and the revenue, with the revenue implementing Rule 7 of the Central Income Tax Rules, 1962 providing for assessment of income which is partly agricultural and partly business income.
Held that the retrospectivity of tax or its collection brought in by the Finance Act 16 of 2011 is not controlled by the validation clause in section 12 of that Kerala Value Added Tax Act, 2003.
Thomas Cherian Vs CBI Thiruvananthapuram Unit (Kerala High Court) Facts- The case relates to loan transactions conducted in the State Bank of Travancore, Main Branch, Kottayam. The substance of the allegations against the accused is that loan was sanctioned on the basis of fictitious and forged documents, pursuant to a conspiracy hatched by the bank […]
K. P. Abdul Majeed Vs ACIT (Kerala High Court) The next question is as to the commission which could have been assessed at the hands of the assessee for which also the assessee refused to state anything as to the actual percentage. The assessee’s contention is that the same should be confined to that fixed […]
Mohammed Shafi P. Vs National Investigation Agency (Kerala High Court) Facts- The allegations against the accused are of smuggling gold through the diplomatic channel availing the intimate connection, A1 and A2 had with the Consulate of United Arab Emirates at Thiruvananthapuram; wherein the two accused were formerly employed. The appellants lament; as the lyrics in […]
o declare that the non-inclusion of petrol and diesel under the GST regime are violative of Article 14 and 21 of the Constitution of India. To issue a writ of mandamus or any other writ or order directing the 3rd respondent to consider and pass orders on Exhibit P2 representation.
In a first of its kind judgement in Kerala, a Single Bench of the High Court of Kerala presided over by Justice Bechu Kurian Thomas held that applying under an amnesty scheme will not render the appeal filed by an assessee to be deemed to be dismissed.
Dantara Jewellers Vs State of Kerala (Kerala High Court) The Kerala High Court while granting the refund to the taxpayer ruled that all the technical glitches that may occur in between, shall not stand in the way of ultimate relief of the grant of refund to the petitioner. The Petitioner, Dantara Jewellers assailed the order […]
I am prima facie satisfied that there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. In this context, I also bear in mind that the crippling effect an order of provisional attachment, on the bank accounts of a running establishment can have. Petitioner asserts that it is a running establishment and the annual audited reports, a copy of which is produced as Ext.P8 shows that the petitioner is a running establishment
Kerala High Court Advocate Association Vs Assistant Commissioner (Kerala High Court) Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members Kerala High Court Advocates’ Association (Petitioner) filed a Writ Petition challenging GST on goods and services provided by the Petitioner to its own members. […]
