Tax Judgment of High Courts Annual Digest 2023 (Part-11)
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxscan.in...
![Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Rejection-of-ITC-Supplier-to-file-GSTR-1-Kerala-HC-Assessing-Authority-TAXSCAN.jpg "Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority [Read Order]")
![SCN issued in Form No. ITCP 29 under Rule 85 of Second Schedule to Income Tax Act: Kerala HC directs to reply to SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/SCN-Show-Cause-Notice-Income-Tax-Act-Income-Tax-Kerala-HC-TAXSCAN.jpg "SCN issued in Form No. ITCP 29 under Rule 85 of Second Schedule to Income Tax Act: Kerala HC directs to reply to SCN [Read Order]")
Non filing of Return of Income u/s 139 of Income Tax Act: Kerala HC directs to Decide Stay Application [Read Order]
The Kerala High Court directed to decide stay application in the matter of non-filing of return of income under Section 139 of the Income Tax Act, 1961. The present writ petition has been filed...
![Non filing of Return of Income u/s 139 of Income Tax Act: Kerala HC directs to Decide Stay Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Non-filing-of-Return-of-Income-Return-of-Income-Income-Tax-Act-Kerala-HC-Kerala-High-Court-TAXSCAN.jpg "Non filing of Return of Income u/s 139 of Income Tax Act: Kerala HC directs to Decide Stay Application [Read Order]")
Rejection of Application for Registration u/s 12A of Income Tax Act: Kerala HC directs Assessee to Appear before Commissioner of Income Tax [Read Order]
The Kerala High Court directed the assessee, TJ Vinod, to appear before the Commissioner of Income Tax in the matter of rejection of application for registration under Section 12A of the Income Tax...
![Rejection of Application for Registration u/s 12A of Income Tax Act: Kerala HC directs Assessee to Appear before Commissioner of Income Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Rejection-of-Application-for-Registration-Income-Tax-Act-Kerala-HC-Appear-Commissioner-of-Income-Tax-taxscan.jpg "Rejection of Application for Registration u/s 12A of Income Tax Act: Kerala HC directs Assessee to Appear before Commissioner of Income Tax [Read Order]")
Assessee cannot go on asking for Time one after another in Response to SCN: Kerala HC upholds Assessment Order passed under Income Tax Act [Read Order]
The Kerala High Court upheld the assessment order passed under the Income Tax Act, 1961 and observed that the assessee cannot go on asking for time one after another in response to the show cause...
![Assessee cannot go on asking for Time one after another in Response to SCN: Kerala HC upholds Assessment Order passed under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Assessment-Order-SCN-Kerala-High-Court-TAXSCSAN.jpg "Assessee cannot go on asking for Time one after another in Response to SCN: Kerala HC upholds Assessment Order passed under Income Tax Act [Read Order]")
Relief to Pankajakasturi Herbals: Kerala HC rules Last Date Mentioned u/s 245C of Income Tax Act to File SetCom Application to Be Read as 31st March, 2021 [Read Order]
In a major relief to Pankajakasturi Herbals, the Kerala High Court ruled the last date mentioned under Section 245C of the Income Tax Act, 1961 to file setcom (Settlement Commission) application is...
![Relief to Pankajakasturi Herbals: Kerala HC rules Last Date Mentioned u/s 245C of Income Tax Act to File SetCom Application to Be Read as 31st March, 2021 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Relief-to-Pankajakasturi-Herbals-Pankajakasturi-Herbals-Kerala-HC-Kerala-High-Court-Income-Tax-Act-TAXSCAN.jpg "Relief to Pankajakasturi Herbals: Kerala HC rules Last Date Mentioned u/s 245C of Income Tax Act to File SetCom Application to Be Read as 31st March, 2021 [Read Order]")
Non-compliance of Conditions in Stay Order: Kerala HC directs Income Tax Commissioner to decide Appeal Expeditiously [Read Order]
The Kerala High Court directed the Income Tax Commissioner to decide appeal expeditiously as there was non-compliance of conditions in the stay order. Earlier the writ petitioner has approached...
![Non-compliance of Conditions in Stay Order: Kerala HC directs Income Tax Commissioner to decide Appeal Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Non-compliance-Conditions-in-Stay-Order-Kerala-HC-Income-Tax-Commissioner-TAXSCAN.jpg "Non-compliance of Conditions in Stay Order: Kerala HC directs Income Tax Commissioner to decide Appeal Expeditiously [Read Order]")
No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]
The Kerala High Court quashed assessment order passed under the Goods and Service Tax Act (GST Act), 2017 as the official copy of GST ASMT-10 or show cause notice (SCN) was not served. Notice in...
![No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-ASMT-10-GST-show-cause-notice-Kerala-High-Court-Assessment-Order-GST-Act-assessment-GST-Act-taxscan.jpg "No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]")
Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]
The Kerala High Court dismissed a review petition as there was deposit of 20% of GST demand assessed as per the assessment order. The petitioner in the present matter is Carborundum Universal Ltd....
![Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-Demand-Assessment-Order-kerala-hc-Kerala-High-Court-Kerala-HC-dismisses-Review-Petition-Review-Petition-TAXSCAN.jpg "Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]")