The Himachal Pradesh GST Appellate Authority has set aside a penalty imposed by the revenue department merely because of a typographical error in the E-way bill The Petitioner Godrej Consumer Products is engaged in the...
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench in the case of Sudip Rungta vs. DCIT while relying upon the precedent held that ‘performance bonus’ does not constitute a part of ‘salary’ and hence the...
The Kerala High Court has held that the substantial rights available to petitioners under the GST Act cannot be deprived solely on account of a technical lapse that was occasioned at the instance of the...
A Petition has been admitted in the Kerala High Court challenging the power of GST Officers to detain Goods and imposing Penalty at an exorbitant rate of 100% Tax. The Petitioner Carl Zeiss India has...
The Kerala High Court ruled that the Circulars issued by the Government Department circulars do not have priority over the decisions of the Supreme Court and High Courts. Consequently, the High Court refused to entrain...
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...
There were a lot of changes in the Goods and Services Tax ( GST ) regime in the year 2019. Here is the top 30 High Court judgments on GST delivered in 2019. Sheen Golden...
The Kerala High Court has ruled that, Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction. The appeal is filed by the revenue before the Kerala High Court and...
In a recent case, the Kerala High Court observed that Form-29B is not at all significant for processing of the return as is seen from the facts of the case which indicate that such processing...
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...
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...
In a recent case, the Kerala High Court held that, there is a stipulation contained under clause 44 of tender notice that, the Sales Tax as per Rules from time to time is liable to...
The Kerala High Court has held that, “in order to decide whether the assessee is entitled to the benefit of the exemption under Section 11, it is necessary for the Tribunal to determine whether it...
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...
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...
The Kerala High Court has admitted a petition challenging the Service Tax on Ocean Freight. The Petitioner is a manufacturer and dealer in edible oil. The Petitioner is importing goods from abroad on Cost Insurance...
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...
The Kerala High Court has ruled that, Payment of pension to the retired employees of the GCDA, in the discharge of the statutory obligation under Part III of the Kerala Service Rules, is not a...
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...
The single bench of Kerala High Court has held in the case of M/S.Beaver Estates PVT.LTD and Another v. The Assistant Commissioner of Income Tax and Others, that the criminal proceedings under question must be...
The Kerala High Court in the case of Raju Sebastian and Ors v. Union of India held that the demand of details pertaining to the bank account of a person shall amount to infringement of...
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