Kerala HC orders CDRSL to pay GST on Input Services including Concession Fee; claim ITC of entire tax amount and then claim Refund [Read Judgment]
The Kerala High Court ordered the petitioner CIAL Duty Free and Retail Services ltd. (CDRSL) to pay the GST on input services including Concession Fee to respondent authority and claim Input Tax Credit (ITC) of
GST: Kerala High Court stays DGGI order directing furnishing of Security in form of Bank Guarantee [Read Order]
The Kerala High Court has stayed the DGGI order directing the petitioner to furnish a Bank guarantee for 30 Crores as a condition for the lifting of provisional attachment of bank account under section 83
Application to Stay against Income Tax Order: Kerala HC Suspends Income Tax Recovery Proceedings Till Decision of Stay Petition [Read Order]
The Kerala High Court suspended the Income Tax recovery proceedings till the final decision of the stay petition. The Court disposed of the writ petition directing the 2nd respondent to consider and pass orders on
Deduction u/s 80P can be finalised only after analysing form of Society: Kerala HC sets aside Assessment Order [Read Order]
In a recent judgement, the Kerala High Court (HC) sets aside an assessment order and held that deduction under section 80P of the Income Tax Act, 1961 can be finalised only after analysing the form
Order passed without giving Reason for Denying Claim of ITC on Capital Goods under KVAT Act: Kerala HC sets aside Assessment Order [Read Order]
In a recent judgement, the Kerala High Court set aside the assessment order passed without giving the reason for denying the claim of ITC on capital goods under the Kerala Value Added Tax Act (KVAT
Power to Impose Penalty u/s 47(6) of KVAT Act is not Absolute; Quantum of Penalty must be ascertained to the Gravity of Offence: Kerala HC [Read Judgment]
In a recent decision, the division bench of the Kerala High Court held that he power vested on the officer to impose penalty u/s 47(6) of the KVAT Act is not absolute and the officer
Demand of Income Tax against Kadavallor Co-operative Society: Kerala HC stays Recovery Proceeding under Income Tax Act [Read Order]
The Kerala High Court stayed the recovery Proceeding under the Income Tax Act, 1961 on the demand of Income Tax against Kadavallor Co-operative Society. The amounts directed to be re-credited to the appellant have since
Tax for which ITC is claimed Reflected in Form GSTR 2A: Kerala HC quashes Assessment Order [Read Order]
The Kerala High Court quashed assessment order on reflection of tax for which Input Tax Credit (ITC) was claimed in the Form GSTR2A. The instant writ petition has been filed impugning the assessment order and
Violation of Natural Justice Principles: Kerala HC quashes Assessment Order passed under Income Tax Act [Read Order]
The Kerala High Court quashed an assessment order passed under the Income Tax Act, 1961 as there was violation of the natural justice principles. The petitioner is an assessee under the provisions of the Income
Writ Court does not exercise Parallel Jurisdiction with Appellate Authority: Kerala HC directs Income Tax Authority to consider Petition [Read Order]
The Kerala High Court held that the Writ Court does not exercise parallel jurisdiction with appellate authority and directed the Income Tax Authority to consider the petition. Manath Muhammed Ismail, the petitioner filed a writ
Kerala HC allows ED to Issue New Summons to Former State FM Thomas Isaac in KIIFB Probe
The Kerala High Court has recently made a significant decision regarding the ongoing investigation into the financial transactions of the Kerala Infrastructure Investment Fund Board (KIIFB). The court has granted permission to the Enforcement Directorate
GST Assessment Proceedings in name of Deceased Assessee: Kerala HC directs to pass Fresh Assessment order [Read Order]
The Kerala High court directed to pass a fresh assessment order under the Goods and Service Tax Act ( GST ), 2017 as the assessment proceedings were in the name of the deceased assessee. The
Income Tax and GST Return filing, No Extension and Site Shutdown: CAs are under Pressure
The Chartered Accountants all over the country are under huge pressure as the due date for filing income tax audit report and GSTR-1 is expiring today and the Government is in no mood to extend
Bank can be treated ‘Dealer’ for acting as Financier and Selling Hypothecated Goods: Kerala HC [Read Judgment]
The Kerala High Court in the case of H.D.F.C Bank Ltd, Kochi held that the appellant, financier Bank is liable to include sale consideration from the transaction of re-possession of hypothecated vehicle and effecting transfer
Kerala HC stays demand Notice issued by Income Tax Deputy Commissioner asking State Co-operative Bank to pay outstanding amount [Read Order]
The Kerala High Court has stayed the demand notice issued by Income Tax Deputy Commissioner asking State Co-operative Bank to pay outstanding amount. The Primary Agricultural Credit Societies (PACS) and Urban Co-operative Banks (UCBS) are