Failure to Discharge Burden u/s 155 of CGST Act to Prove Eligibility on ITC Claim: Kerala HC Dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition on failure to discharge the burden under section 155 of the Central Goods and Services Tax...
![Confirmation of Differential Tax Demand on not being Entitled to Concessional Rate of Tax against C Forms: Kerala HC enhances Number of Instalments to make Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Confirmation-Differential-Tax-Demand-Entitled-Concessional-Rate-of-Tax-C-Forms-Kerala-HC-enhances-Number-of-Instalments-make-Payment-taxscan-1.jpg "Confirmation of Differential Tax Demand on not being Entitled to Concessional Rate of Tax against C Forms: Kerala HC enhances Number of Instalments to make Payment [Read Order]")
![Payment of Disputed Tax under KVAT Act: Kerala HC condones delay of 467 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payment-of-Disputed-Tax-under-KVAT-Act-Kerala-HC-condones-delay-TAXSCAN.jpg "Payment of Disputed Tax under KVAT Act: Kerala HC condones delay of 467 days [Read Order]")
![Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Claim-of-Deduction-Income-Tax-Act-Return-Kerala-HC-TAXSCAN.jpg "Claim of Deduction u/s 80P of Income Tax Act is Conditional on filing Return within Due Date: Kerala HC [Read Order]")
E-Way Bill not required if Value of Goods less than Rs.50,000: Kerala High Court Orders release of Seized Goods [Read Judgment]
The Kerala High Court while ordering the release of goods and vehicles ruled that E-Way Bill is not required if the value of goods is less than Rs.50,000. The petitioner, M/s Best Sellers (Cochin)...
![E-Way Bill not required if Value of Goods less than Rs.50,000: Kerala High Court Orders release of Seized Goods [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/03/E-Way-Bill-value-of-goods-Kerala-HC-taxscan.jpg "E-Way Bill not required if Value of Goods less than Rs.50,000: Kerala High Court Orders release of Seized Goods [Read Judgment]")
E-way Bill and Delivery Challan necessary for Interstate Delivery of Exempted Goods under GST: Kerala HC upholds Detention of Consignment [Read Order]
The Kerala High Court while upholding the detention of the consignment by the authorities held that the E-way Bill and Delivery Challan necessary for Interstate delivery of exempted goods under GST. ...
![E-way Bill and Delivery Challan necessary for Interstate Delivery of Exempted Goods under GST: Kerala HC upholds Detention of Consignment [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/E-way-Bill-Delivery-Challan-Interstate-Delivery-Exempted-Goods-GST-Kerala-High-court-Consignment-Taxscan.jpg "E-way Bill and Delivery Challan necessary for Interstate Delivery of Exempted Goods under GST: Kerala HC upholds Detention of Consignment [Read Order]")
![Serving of GST Order through Web Portal is Valid: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/GST-order-Web-Portal-Kerala-High-Court-GST-Taxscan.jpg "Serving of GST Order through Web Portal is Valid: Kerala High Court [Read Order]")
![AAR does not have Jurisdiction to go beyond issue referred, rules Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/09/Bank-Account-Kerala-High-Court-Taxscan.jpg "AAR does not have Jurisdiction to go beyond issue referred, rules Kerala HC [Read Judgment]")
![Vehicle cant be Detained for Non-Filing of GST Returns: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/GST-Returns-Taxscan.jpg "Vehicle cant be Detained for Non-Filing of GST Returns: Kerala HC [Read Order]")
Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]
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...
![Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/GST-TRAN-1-Taxscan.jpg "Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]")
No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]
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...
![No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/KVAT-Act-Kerala-High-Court-GST-Taxscan.jpg "No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]")