In a case where the department detained the vehicle since dealer generated e-way bill showing three invoices, the Kerala High Court held that the goods can be released by furnishing simple bond. Petitioner, Stove Kraft...
The Kerala High Court had dismissed 3,250 petitions challenging the validity of the assessments under the earlier VAT regime after the GST rollout after September 16, 2017. The petitioners contended that the state government has...
The Madras High Court has held that the Squad Officer cannot detain the goods and impose the penalty for a bonafide misclassification under the Goods and Services Tax ( GST ) regime. Justice G R...
In a major relief to the automobile industry in the State, the Kerala High Court has granted a temporary stay on the collection of tax at source under the Goods and Services Tax ( GST...
A three-judge bench of the Kerala High Court has held that the supply of medicines, consumables, and implants provided by the hospitals to in-patients during the course of the medical treatment is not subject to...
A division bench of the Kerala High Court has held that a Director of a Private Limited Company is immune from the proceedings under the Kerala General Sales Tax Act, 1963. The petitioner, through a...
The Kerala High Court has upheld the constitutional validity of the VAT assessments post-GST rollout. In Sheen Golden Jewels (India) Pvt. Ltd. vs. the State of Kerala, Justice Dama Seshadri Naidu was considering the Constitutional...
The year 2018 has been a very significant one to the taxation regime due to some important reforms in the laws and procedures. The contribution of the judiciary including the Supreme Court and various High...
The Kerala High Court has recently held that the legal heir of a deceased person is liable to pay VAT arrears only to the extent he succeeded to the deceased person’s estate. Assessee, one Mr....
The Kerala High Court has modified its own order to condone the delay in filing first appeal under the Goods and Services Tax ( GST ) regime. Earlier, the petitioner challenged the assessment order before...
A division bench of the Kerala High Court has held that the transfer of patent rights are subject to tax under the Central Sales Tax Act. The issue before the division bench comprising Justice Vinod...
The Kerala High Court has held that penalty cannot be levied under the Goods and Services Tax ( GST ) on the ground of genuine human errors in the E-Way Bill. The petitioner first generated...
The Kerala High Court has observed that there is no provision in the Income Tax Act to mandate Interest on Interest with respect to the refund. The assessee-respondent in these cases is the State Bank...
In a significant ruling, a two-judge bench of the Kerala High Court has held that there cannot be detention of vehicle under the GST regime for not uploading E-Way Bill if the transport relating to...
The Kerala High Court has once again reiterated that the omission to fulfill Part-B of the E-Way Bill cannot be treated as a minor one and in such cases, the goods can only be released...
While upholding the constitutionality of Rule 140 of the CGST/SGST Rules, a division bench of the Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on...
The Kerala High Court has recently slammed the GST department’s attitude of insisting taxpayers pay GST either through cash or Demand Draft and observed that this is against the very spirit of the new tax...
The Kerala High Court has directed the GST department to transfer the tax amount paid by the petitioner under a wrong head instead of another by mistake. In the instant case, the goods transported by...
While ordering the release of goods seized by the State Goods and Services Tax ( GST ) department, the Kerala High Court imposed a direction that since the dispute was on the misclassification of the...
In a recent ruling, the Kerala High Court directed the State GST officials to consider release of goods in view of the CBIC Circular No. 64/38/2018-GST, dated 14th September 2018 since the discrepancy in the...
The Chartered Accountants all over the country are under huge pressure as the due date for filing income tax audit report and GSTR-1 is expiring today and the Government is in no mood to extend...
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