Supreme Court and High Court Weekly Round-up
This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Permission to rectify error in affording Form GSTR-3B: Kerala HC directs to approach Appellate Authority u/s 107 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Permission-to-rectify-affording-Form-GSTR-3B-Kerala-HC-Appellate-Authority-GST-Act-taxscan.jpg "Permission to rectify error in affording Form GSTR-3B: Kerala HC directs to approach Appellate Authority u/s 107 of GST Act [Read Order]")
![Provision of Appeal u/s 65 of KVAT Act to be Availed for filing Appeal against Assessment Order: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Provision-of-Appeal-KVAT-Act-filing-Appeal-Assessment-Order-Kerala-HC-Writ-Petition-taxscan.jpg "Provision of Appeal u/s 65 of KVAT Act to be Availed for filing Appeal against Assessment Order: Kerala HC dismisses Writ Petition [Read Order]")
![Acceptance to Approach Authority concerned under GST Amnesty Scheme: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Acceptance-to-Approach-Authority-GST-Amnesty-Scheme-GST-Amnesty-Scheme-Goods-And-Service-Tax-Service-Tax-Kerala-High-Court-dismisses-Writ-Petition-Writ-Petitions-Tax-News-TAXSCAN.jpg "Acceptance to Approach Authority concerned under GST Amnesty Scheme: Kerala HC dismisses Writ Petition [Read Order]")
![Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Application-for-Extending-Time-of-Limitation-TRAN-1-Kerala-HC-Writ-Petition-TAXSCAN.jpg "Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]")
Refund of Excess Amount of Tax under KVAT Act: Kerala HC directs to File Application in Pending ST Revisions [Read Order]
The Kerala High Court directed the petitioner to file application in pending Service Tax (ST) Revisions in the matter of refund of excess amount of tax under the Kerala Value Added Tax Act (KVAT),...
![Refund of Excess Amount of Tax under KVAT Act: Kerala HC directs to File Application in Pending ST Revisions [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Refund-of-Excess-Amount-Tax-under-KVAT-Act-Kerala-HC-File-Application-Pending-ST-Revisions-TAXSCAN.jpg "Refund of Excess Amount of Tax under KVAT Act: Kerala HC directs to File Application in Pending ST Revisions [Read Order]")
Import of Electric Scooters in Completely Knockdown Condition to claim Benefit of Customs Notification: Kerala HC directs Customs Dept to consider Appeal expeditiously [Read Order]
The Kerala High Court directed the Customs Department to consider the appeal expeditiously as the import of electric scooters was made in completely knockdown condition to claim benefit of customs...
Commissioner (Appeals) cannot Condone Delay for more than one month for Service Tax Appeals: Kerala HC [Read Order]
In a significant ruling the Kerala High Court observed that the Commissioner cannot condone delay for more than one month for service tax appeals. The petitioner, the Vattiyoorkavu Service...
![Commissioner (Appeals) cannot Condone Delay for more than one month for Service Tax Appeals: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Commissioner-Appeals-Condone-Delay-Service-Tax-Appeals-Kerala-HC-taxscan.jpg "Commissioner (Appeals) cannot Condone Delay for more than one month for Service Tax Appeals: Kerala HC [Read Order]")
Availment of Benefit of Amnesty Scheme likely to be notified by GST Council: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition on the ground of availment of benefit of Amnesty Scheme likely to be notified by GST Council. The GST Amnesty Scheme is a provision that gives...
![Availment of Benefit of Amnesty Scheme likely to be notified by GST Council: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Availment-of-Benefit-Amnesty-Scheme-notified-by-GST-Council-Kerala-High-Court-dismisses-Writ-Petition-Writ-Petition-Tax-News-GST-Council-High-Court-TAXSCAN.jpg "Availment of Benefit of Amnesty Scheme likely to be notified by GST Council: Kerala HC dismisses Writ Petition [Read Order]")
Recovery Proceedings on Arrears of Income Tax: Kerala HC directs NFAC to decide Appeal expeditiously [Read Order]
The Kerala High Court directed the National Faceless Appeal Centre (NFAC) to decide appeal expeditiously in the matter of recovery proceedings on arrears of income tax. The petitioner in the...
![Recovery Proceedings on Arrears of Income Tax: Kerala HC directs NFAC to decide Appeal expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Recovery-Proceedings-Arrears-of-Income-Tax-Kerala-HC-NFAC-Appeal-expeditiously-TAXSCAN.jpg "Recovery Proceedings on Arrears of Income Tax: Kerala HC directs NFAC to decide Appeal expeditiously [Read Order]")
Plea to direct Consulate General of India direction to renew Passport for minimum period of 5 years: Kerala HC directs to extend validity period if entitled [Read Order]
The Kerala High Court directed to extend validity period if entitled in the plea to direct Consulate General of India direction to renew Passport for minimum period of 5 years. The petitioner’s,...
![Plea to direct Consulate General of India direction to renew Passport for minimum period of 5 years: Kerala HC directs to extend validity period if entitled [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Consulate-General-of-India-renew-Passport-Kerala-HC-extend-validity-taxscan.jpg "Plea to direct Consulate General of India direction to renew Passport for minimum period of 5 years: Kerala HC directs to extend validity period if entitled [Read Order]")
Non co-operation for Concluding Proceedings before VAT Tribunal: Kerala HC dismisses Writ Petition being not maintainable [Read Order]
The Kerala High Court dismissed writ petition being not maintainable on the ground of non- co-operation for concluding proceedings before the Value Added Tax Tribunal (VAT Tribunal). One of...
![Non co-operation for Concluding Proceedings before VAT Tribunal: Kerala HC dismisses Writ Petition being not maintainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Non-co-operation-Concluding-Proceedings-VAT-Tribunal-Kerala-High-Court-Dismisses-Writ-Petition-Writ-Petition-High-Court-News-Tax-News-VAT-Value-Added-Tax-TAXSCAN.jpg "Non co-operation for Concluding Proceedings before VAT Tribunal: Kerala HC dismisses Writ Petition being not maintainable [Read Order]")