The single bench of Kerala High Court quashed the order rejecting the rectification application. The court viewed that the department failed to Dispose Rectification application within time under section 154 (7) of the Income Tax

A Single Bench of the Kerala High Court held that, promoters who received occupancy certificate after the enactment of the Kerala Real Estate ( Regulation & Development ) Act, 2016 are liable for registration of

The Kerala High Court had dismissed 3,250 petitions challenging the validity of the assessments under the earlier VAT regime after the GST rollout after September 16, 2017. The petitioners contended that the state government has

The Kerala High Court has struck down the Rules 9(4A) and 9(4C) of the Kerala Municipality (Property Tax, Service Tax, and Surcharge) Rules which prescribe fixation of property tax at a minimum of 25% over

A division bench of the Kerala High Court has held that an expenditure to be incurred in future in respect of a liability that accrued during the related accounting year would be eligible for a

The Kerala High Court has ruled that, GST Authority has No Power to cancel the registration of a person for Reasons not specified in the GST Act. The High Court directed the GST Authority to

The Kerala High Court ruled that the discrimination in terms of time limit to allow availment of the Input Tax Credit (ITC) is arbitrary and unreasonable. The Revenue department has assailed the directions of the

A Single Bench of the Kerala High Court comprising Justice Gopinath directed fresh adjudication on the treating the product of the petitioner as a branded item, for determining the rate of tax as the additions

A Single Bench of the Kerala High Court has directed that amounts adjudicated as due from the petitioner shall not be recovered till a decision is taken on stay petition before the Commissioner of Income

In a recent ruling, the Kerala High Court stayed Income Tax recovery proceedings and directed the Commissioner of Income Tax Appeal ( CIT (A) ) to pass necessary orders on the condonation application and stay

The Kerala High Court has invited the retired judicial officers to translate Supreme Court judgments from English to Malayalam in work from home mode. This would be helpful for the judges who know malayalam. The

The Kerala Goods and Services Tax ( GST ) department has issued instructions for the detention of goods during transportation on grounds of undervaluation. The instructions are issued in the light of the recent Kerala

The Kerala High Court directed the Transport Department to take proper decision as the arrears of tax including arrears of repayment of finance on vehicle was pending. The writ petition was filed to direct the

The Kerala High Court made a prima facie observation that the mall collecting parking fees from its customers is illegal. There were a batch of petitions filed challenging the action of Lulu mall collecting parking

In a unique case related to GST classification challenges, the Kerala High Court ruled that Malabar ‘Parota’ should be classified as ‘bread’ and fall under Heading 1905 for taxation purposes. This decision goes against the