AAR does not have Jurisdiction to go beyond issue referred, rules Kerala HC [Read Judgment]

The Kerala High Court in the case of Abbott Healthcare Pvt Ltd v CST remitted back the matter to Kerala AAR where the Authority did not rule on the issue referred to it for the...

Vehicle can’t be Detained for Non-Filing of GST Returns: Kerala HC [Read Order]

The single bench of the Kerala High Court has held that for Non -Filing of GST returns of  GSTR-3B and GSTR-1 can’t be a reason for detaining vehicles. Judgement was rendered by Justice A.K Jayasankaran...

Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]

The Kerala High Court has allowed the petitioner to upload the Form GST TRAN-1 despite having attempted to do so on 27.12.2017. The Petitioner, who was registered under the erstwhile tax regime was eligible to...

No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]

The Kerala High Court has upheld the constitutional validity of Section 42(3) of the Kerala Value Added Tax Act, 2005 which retrospective effect of the said provision to re-open assessments that have already become final...

[Breaking] State Legislature did not have Power to Amend the KVAT Act which is not in Existence Post-GST: Kerala HC [Read Judgment]

In a significant decision, the Kerala High Court has ruled that, State Legislature did not have power to Amend the Kerala Value Added Tax Act ( KVAT Act ) which is not in existence after...

GST Department can’t resort to an Arbitrary and Statutorily Unwarranted Detention of Goods in Course of Transportation: Kerala HC [Read Order]

The Kerala High Court, while hearing the writ petition filed by the Alfa Group, quashed the unwarranted detention order and directed the authorities to release the goods detained. The order was passed by the single...

Kerala HC dismisses Property Tax Exemption Plea of Self-Financing Colleges [Read Judgment]

The Kerala High Court dismissed the plea of self-financing colleges seeking property tax exemption. The petition was dismissed while jointly considering fourteen petitions file by self-financing colleges that challenged the provisions of Kerala Panchayat Raj...

Rectified TRAN-1 Form can be Filed for Distribution of Accumulated Credit of Pre-GST Regime: Kerala HC [Read Judgment]

In a recent case, the Kerala High Court held that the commissioner of central tax and central excise should permit to file a rectified TRAN-1 Form electronically or manually with the appropriate corrections for distribution...

Goods Detained under GST laws cannot be Released unless Adequate Security is furnished: Kerala HC [Read Judgment]

The Kerala High Court has held that the goods detained by the authorities under the Goods and Services Tax ( GST ) Laws cannot be released without furnishing adequate security. In the instant case, a...

Kerala HC allows Filing of Income Tax Returns without Quoting Aadhaar [Read Order]

The Kerala High Court today allowed a tax payer to file income tax return this year without quoting Aadhaar number. Justice A.K. Jayasankaran Nambiar admitted a petition filed by one Mr. Prasanth Sugathan challenging Section...