Case Law Details
Case Name : Akay Flavours and Aromatics Pvt. Ltd. Vs Asst. Commissioner (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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Akay Flavours and Aromatics Pvt. Ltd. Vs Asst. Commissioner (Kerala High Court)
The issue under consideration is whether additional court fees of 1% of the amount involved in the dispute leviable before filing of the appeals under GST Act is justified in law?
The aforementioned rule do not contemplate remittance of any additional court fees or other fees and thus the objection of the authorities in not entertaining the appeals being not accompanied by 1% additional fee is wholly falacious and arbitrary, though the additional fee in this case would be only a sum of Rs. 36,981/-. The notificatio...
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section 3(ii) KCF Act defines court. ‘court’ means any civil, revenue or criminal court and includes a tribunal or other authority having jurisdiction under any special or local law to decide “questions affecting rights of parties”. can it be validly said that disputing the tax assessed is a question ‘affecting the rights of parties’. section 3(ii) is discussed in cardamom marketing corpn vs state of kerala.