The Kerala High Court ruled that, Income Tax cannot be charged on Compensation paid for Acquired land. The petitioner is the absolute owner, titleholder of land to the extent of 7.33 cents with three shop...
The Kerala High Court held that the constitutional validity of Kerala Paper Lotteries Act, 2005, which levy license fee on the draw of lotteries under Section 5BA of Kerala General Sales Tax (KGST) Act, what...
In a major relief to Hindustan Coca Cola, the Kerala High Court recently quashed the notices issued by the Goods and Service Tax (GST) department and directed to release the seized goods which were detained...
The Kerala High Court has stayed the revenue recovery proceedings to curb the spread of Corona Virus (COVID-19). Justice Amit Rawal, a judge at High Court of Kerala issued a stay after considering a total...
While deleting a revisional order, the Cochin bench of the Income Tax Appellate Tribunal (ITAT) has held that there is no prohibition under the Income Tax Act, 1961 to set off the loss against the...
The Kerala High Court has ruled that the proper officer may cancel the GST registration of a person for not furnishing the returns for a continuous period of six months. The petitioner is an assessee...
The Kerala High Court has directed the government to remove ambiguities in Provision and the Authority of Advance Ruling ( AAR ) has jurisdiction to determine the ‘Place of Supply’ under Goods and Service Tax...
The Kerala High Court held that the unblocking of the E-way bill is possible only if the due tax amounts are remitted. The petitioners are contractors having registration as Class-‘C’ and obtained registration from the...
The Kerala High Court has ordered the release of goods and vehicles on the basis of a simple bond. In the case of Umiya Enterprise vs. State Tax Officer, the court did not pronounce the...
The Kerala High Court has ruled that Motor Vehicle tax levied should be calculated only upon the purchase invoice value and not upon the value listed in the local web portal. The Court made this...
The Kerala High Court observed that the difference in the address shown in Invoice and E-way bill is just a clerical mistake and not a serious mistake. In the case of M.R. Traders vs. State...
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...
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