Device Driven (India) Pvt. Ltd. Vs CIT (Kerala High Court) No TDS on commission paid to non-resident agent for effecting exports as it was not taxable under Income Tax Act Conclusion: Services rendered for effecting exports within India by assessee-company to foreign buyers would not attract income tax since the income was derived from the […]
High Court held that the allegation of mis-classification of goods cannot warrant detention of the goods during transit. If the officer feels that there have been misclassification of the goods, then a report to be prepared and sent to the Assessing Officer, who can consider the said report and objections at the time of finalising the assessment.
Malayalam Motors Pvt. Ltd Vs Assistant State Tax Officer (Kerala High Court) Facts of the case: The petitioner is a private limited company engaged in the business of automobile sales. The Company filed GSTR-1 returns for the months of February 2020 to May 2020, due to the Covid pandemic, could not generate funds to make […]
Malayalam Motors Pvt. Ltd. Vs Assistant State Tax Officer (Kerala High Court) The High court of Kerala permitted the petitioner to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly installments. Please note Section 80 of the CGST Act, 2017 allows payment of tax due (other than the […]
The issue under consideration is whether the petitioner firm had correctly accounted for the deposits made in its account during demonetization?
Muhammed Kochukudiyil Ishabeevi Alias Isha Shaefi Proprietress Nadiya Timbers Vs State Tax Officer (Intelligence) (Kerala High Court) Contention of the petitioner that she should be exempted from the requirement of paying interest and penalty while availing the option of payment of tax for the purposes of avoiding the show cause notice cannot be accepted. The […]
The issue under consideration is whether the best judgement assessment can be set aside by filing revised return beyond specified time period?
CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of […]
Hon’ble Kerala High Court has held that bank guarantee shall not be encashed till such time where assessee preferred appeal against the detention order before the Appellate authority.
It is the case of the petitioner that the transportation was of a consignment of watches that had been supplied to him by the seller in Delhi at a discounted rate of Rs.8.99. It is seen that the transportation of the goods was accompanied by Ext.P4 tax invoice, where the supplier in Delhi had shown the actual price of the consignment of watches, which was Rs.4,49,550/- and had given a discount of almost the entire amount save to the extent of Rs.8.99, and had paid IGST at the rate of 18% on the actual value of the watches.
