![Condonation of delayed returns waives penalties, not statutory disqualification: Kerala HC Declared SNDP Yogam directors disqualified [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129351-condonation-of-delayed-returns-waives-penaltiesjpg.webp "Condonation of delayed returns waives penalties, not statutory disqualification: Kerala HC Declared SNDP Yogam directors disqualified [Read Order]")
Condonation of delayed returns waives penalties, not statutory disqualification: Kerala HC Declared SNDP Yogam directors disqualified [Read Order]
In a recent ruling, the Kerala High Court ruled that condonation of delayed filing of annual returns under the Companies Act only waives penalties...
![Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128047-executive-instructions-cannot-amend-statutory-provisionsjpg.webp "Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]")
![Ex-BSNL Employees Absorbed from DoT Treated as Central Govt. Retirees for Income Tax Exemption on Leave Encashment: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128036-bsnljpg.webp "Ex-BSNL Employees Absorbed from DoT Treated as Central Govt. Retirees for Income Tax Exemption on Leave Encashment: Kerala HC [Read Order]")
![Single Judge Must Decide All Vital Issues After Remand: Kerala HC Sets Aside Order in Canara Bank & PNB Debt Recovery Case [Read Order]](https://images.taxscan.in/h-upload/2026/03/03/2127666-single-judge-must-decide-all-vital-issues-after-remandjpg.webp "Single Judge Must Decide All Vital Issues After Remand: Kerala HC Sets Aside Order in Canara Bank & PNB Debt Recovery Case [Read Order]")
![Kerala HC Grants Interim Relief against GST Levy on Group Health Insurance Premiums Paid by Union Bank Retirees [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/2121096-gst-levy-on-group-health-insurance-premiums-taxscan.webp "Kerala HC Grants Interim Relief against GST Levy on Group Health Insurance Premiums Paid by Union Bank Retirees [Read Order]")
Employees liable to Tax If Employer Deducted TDS but Did not Deposit: Kerala HC Dismisses Writ Appeals [Read Order]
The Kerala High Court has held that employees can be made liable to pay income tax even if their employer had deducted TDS ( Tax deducted at Source) from salary but failed to deposit the same with...
![Employees liable to Tax If Employer Deducted TDS but Did not Deposit: Kerala HC Dismisses Writ Appeals [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/2120705-tds-kerala-high-court-taxscan.jfif "Employees liable to Tax If Employer Deducted TDS but Did not Deposit: Kerala HC Dismisses Writ Appeals [Read Order]")
SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]
The Kerala High Court in a recent case has provided relief to Airtel by holding that sim cards, recharge coupons, and value-added services (towards SMS, ringtones, download music etc.) are not...
![SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116125-kerala-high-court-airtel-sim-cards-recharge-coupons-sim-cards-vat-kerala-hc-airtel-taxscan.webp "SIM Cards, Recharge Coupons, VAS Not ‘Goods’ Under KVAT Act: Kerala HC Quashes Assessment Order Against Airtel [Read Order]")
![Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115298-kerala-hc-rules-nclt-rejection-resolution-plan-appealable-under-section-61-ibc-taxscan.webp "Kerala HC Rules NCLT’s Rejection of Resolution Plan Appealable Under Section 61 of IBC [Read Order]")
Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]
The Kerala High Court has refused to interfere with the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) arising from the alleged smuggling of gold through Cochin...
![Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114193-audi-alteram-partem-prevails-kerala-hc-holds-failure-to-record-statement-us-108-no-bar-to-defence-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]")
Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]
“Attempt to impose service tax on "access to amusement facilities" as unconstitutional, held the Kerala High Court ruling Parliament lacks legislative competence to tax such activities when they are...
![Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/23/2114237-service-tax-access-amusement-facilities-unconstitutional-taxscan.webp "Service Tax on Access to Amusement Facilities Unconstitutional: Kerala HC sets aside Demand [Read Judgment]")
No Writ Jurisdiction against Private Commercial Banks: Kerala HC notes South Indian Bank not ‘State’ under Art. 12 [Read Order]
The Kerala High Court has held that a private commercial bank is not amenable to writ jurisdiction under Article 226 of the Constitution of India, noting that South Indian Bank being a private bank...
![No Writ Jurisdiction against Private Commercial Banks: Kerala HC notes South Indian Bank not ‘State’ under Art. 12 [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112790-writ-jurisdiction-private-commercial-banks-kerala-hc-south-indian-bank-state-under-art-12-taxscan.webp "No Writ Jurisdiction against Private Commercial Banks: Kerala HC notes South Indian Bank not ‘State’ under Art. 12 [Read Order]")
Vehicle Registered in Puducherry but used in Kerala: Kerala HC upholds ₹15.37 Lakh Motor Vehicle Tax Demand
In a recent ruling, the Kerala High Court observed that although the vehicle was registered in Puducherry, it was used only in Kerala, and NIL GST ( Goods and Services Tax ) returns did not show...
