Read all Latest Updates on and about Justice Bechu Kurian Thomas

Top

Begin typing your search above and press return to search.

Home
»
Justice Bechu Kurian...

IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC [Read Order]

Kavi Priya

In a recent ruling, the Kerala High Court held that Input Tax Credit (ITC) available in the electronic credit ledger can be used across CGST, SGST,...

ITAT Wrongly Dismisses Stay Petition on 20% Pre-Deposit Condition already Removed by High Court:...

100% EOU Treated as Customs Bonded Premises: Kerala HC Allows Cashew Kernels to Be Re-Processed at...

Challenge to S. 148A Order of Income Tax Not Maintainable under Article 226 Without Exceptional...

Income Tax Authorities cannot Enforce Recovery on Protective Assessment: Kerala HC stays Coercive...

Registration of Trust u/s 12A of Income Tax cannot be Rejected due to Delay Occured to Approve Amendment in Memorandum and Bye Laws: Kerala HC [Read Order]

In a recent case, the Kerala High Court ruled that registration of a trust under Section 12A of the Income Tax Act, 1961 cannot be rejected due to a delay occured to approving the amendment in the...

GST Appellate Authority Must Pass Order on Merits Even of Non Appearance: Kerala HC [Read Order]

In a significant case, the Kerala High Court has ruled that, under the Central Goods and Services Tax Act (CGST Act 2017), an appellate authority must evaluate an appeal's grounds even in cases when...

Kerala HC quashes Demand of Late Fee payment u/s 234 E of Income Tax Act Citing Bereft of Jurisdiction [Read Order]

In a recent case, the Kerala High Court quashed the demand of late fee payment under section 234 E of the Income Tax Act, 1961 as the demand in intimations for the period from 2012-13 is bereft of...

GST: Kerala HC rules Detention for Undeclared Goods u/s 129 Valid, Orders Release on Penalty Payment [Read Order]

In a recent decision, the Kerala High Court held that detention of goods under Section 129 of the CGST Act is valid when goods transported are found in excess of those covered by the invoice and...

Kerala HC Rejects Challenge to GST Penalty u/s 74 CGST Act Due to Delay and Lack of Jurisdictional Error [Read Order]

The High Court of Kerala, dismissed a writ petition challenging a Goods and Service Tax (GST) penalty imposed under Section 74 of the Central Goods and Service Tax(CGST) Act, citing delay and absence...

Entire Amount of Assessed Tax has to be Paid In Absence of Amnesty Schemes: Kerala HC [Read Order]

The Kerala High Court has ruled that, lacking amnesty plans, the full amount of taxes must be paid after they have been assessed. According to Justice Bechu Kurian Thomas' bench, the petitioner even...

Applicability of TDS deduction from Doctors Engaged by Hospital: Kerala HC Directs to Dispose of Income Tax Appeal of Amrita Institute of Medical Science [Read Order]

In a ruling in favour of Amrita Institute of Medical Science and Research, the Kerala High Court directed the income tax department to dispose of the appeal within 3 months.The matter was related to...