Office Memorandums by CBDT not Operate as Fetter on Commissioner as it is a Quasi-Judicial Authority: Kerala HC Allows to Deposit orders of Lesser Amount than 20% in Pending Appeal [Read Order]
A Single Bench of Income Tax Appellate Tribunal (ITAT) has allowed to grant deposit orders of lesser amount than 20% in pending appeal as the office...
![Commissioner of Income Tax empowered to condone delay for Filing Return u/s 119 (2)(b) of Income Tax Act: Kerala HC directs to CIT to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Commissioner-of-Income-Tax-Income-Tax-condone-delay-Kerala-HC-kerala-high-court-high-court-taxscan.jpg "Commissioner of Income Tax empowered to condone delay for Filing Return u/s 119 (2)(b) of Income Tax Act: Kerala HC directs to CIT to Condone Delay [Read Order]")
![Kerala HC allows to make Mandatory Deposit of 7.5 % Service Tax to file Appeal before Commissioner of Central Excise (Appeals) u/s 35F of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kerala-High-court-Mandatory-Deposit-Service-Tax-Commissioner-of-Central-Excise-Central-Excise-Act-taxscan.jpg "Kerala HC allows to make Mandatory Deposit of 7.5 % Service Tax to file Appeal before Commissioner of Central Excise (Appeals) u/s 35F of Central Excise Act [Read Order]")
![A person who fails to avail Opportunity Granted to him Cannot Complain about Violation of Principles of Natural Justice: Kerala HC directs to File Appeal before Income Tax Appellate Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Violation-of-Principles-Natural-Justice-Kerala-HC-File-Appeal-Income-Tax-Appellate-Tribunal-taxscan.jpg "A person who fails to avail Opportunity Granted to him Cannot Complain about Violation of Principles of Natural Justice: Kerala HC directs to File Appeal before Income Tax Appellate Tribunal [Read Order]")
![Kerala HC directs Income Tax Commissioner to consider Stay Application based on Memorandum of CBDT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kerala-HC-Income-Tax-Commissioner-Memorandum-of-CBDT-taxscan.jpg "Kerala HC directs Income Tax Commissioner to consider Stay Application based on Memorandum of CBDT [Read Order]")
Stay Application Pending against Penalty u/s 147 of Income Tax Ac: Kerala HC stays Recovery Proceedings [Read Order]
A Single bench of Kerala High Court has Stayed recovery proceedings while disposing the stay application pending gainst the penalty levied under Section 147 of Income Tax Act 1961. The petitioner,...
![Stay Application Pending against Penalty u/s 147 of Income Tax Ac: Kerala HC stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Stay-Application-Pending-Penalty-Income-Tax-Act-Kerala-HC-stays-Recovery-Proceedings-TAXSCAN.jpg "Stay Application Pending against Penalty u/s 147 of Income Tax Ac: Kerala HC stays Recovery Proceedings [Read Order]")
Kerala High Court Orders Immediate Deposit of 20% of Disputed Tax in VAT Appeal to Halt Revenue Recovery [Read Order]
The High Court of Kerala has ordered the petitioner, M/S. Cherakulam Towers & Highway Resort, to deposit 20% of the disputed tax amount within 15 days to keep the revenue recovery notice in...
![Kerala High Court Orders Immediate Deposit of 20% of Disputed Tax in VAT Appeal to Halt Revenue Recovery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kerala-High-Court-Orders-Immediate-Deposit-Disputed-Tax-in-VAT-Appeal-to-Halt-Revenue-Recovery-TAXSCAN.jpg "Kerala High Court Orders Immediate Deposit of 20% of Disputed Tax in VAT Appeal to Halt Revenue Recovery [Read Order]")
Smuggling gold from Jeddah to India in violation of Customs Act: Kerala HC directs to Adjudicate SCN Expeditiously [Read Order]
The Kerala High Court directed to adjudicate the show cause notice (SCN) expeditiously in the case of smuggling gold from Jeddah to India in violation of Customs Act, 1962. The writ petition has...
![Smuggling gold from Jeddah to India in violation of Customs Act: Kerala HC directs to Adjudicate SCN Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Smuggling-gold-from-Jeddah-Customs-Act-Smuggling-gold-Kerala-HC-directs-to-Adjudicate-SCN-Expeditiously-Kerala-High-court-taxscan.jpg "Smuggling gold from Jeddah to India in violation of Customs Act: Kerala HC directs to Adjudicate SCN Expeditiously [Read Order]")
No Direction to Refund of Income Tax as the tax Amount already Realised from Account of Co-operative Society: Kerala HC directs to Dispose Appeal Expeditiously [Read Order]
The Kerala High Court directed to dispose appeal expeditiously as direction cannot be given to refund income tax as the tax amount was already realised from the account of the assessee, the...
![No Direction to Refund of Income Tax as the tax Amount already Realised from Account of Co-operative Society: Kerala HC directs to Dispose Appeal Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Direction-to-Refund-Income-Tax-Co-operative-Society-Kerala-HC-Appeal-Dispose-TAXSCAN.jpg "No Direction to Refund of Income Tax as the tax Amount already Realised from Account of Co-operative Society: Kerala HC directs to Dispose Appeal Expeditiously [Read Order]")
Kerala HC Orders Release of Passport Detained Over Smuggled Gold on Furnishing Future Travel Details & Complying with Conditions Imposed by Customs Authorities [Read Order]
The High Court of Kerala has ordered the release of the passport of Irshad Mancheri, a 27-year-old individual, whose passport had been detained due to his alleged possession of smuggled. The decision...
Excess ITC availed in Form GST Returns-3B not reflected in GSTR-2A are not a Ground for Denying Claim of ITC : Kerala HC allows Writ Petition [Read Order]
In a recent case, the Kerala High Court, while allowing the writ petition filed before it, held that excess Input Tax Credit (ITC) availed in Form GST-3B and not reflected in GSTR-2A are not grounds...
![Excess ITC availed in Form GST Returns-3B not reflected in GSTR-2A are not a Ground for Denying Claim of ITC : Kerala HC allows Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excess-ITC-availed-Form-GST-Returns-3B-GSTR-2A-Denying-Claim-of-ITC-Kerala-HC-Writ-Petition-TAXSCAN.jpg "Excess ITC availed in Form GST Returns-3B not reflected in GSTR-2A are not a Ground for Denying Claim of ITC : Kerala HC allows Writ Petition [Read Order]")
Enquiry Conducted by Competent Officer is not trial: Kerala HC upholds Cancellation of GST Registration in absence of Contrary Evidence [Read Order]
Upholding the cancellation of GST registration, the Kerala High Court ruled that the enquiry conducted by the competent officer is not trial. The present Writ Petition has been filed by the...
![Enquiry Conducted by Competent Officer is not trial: Kerala HC upholds Cancellation of GST Registration in absence of Contrary Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Enquiry-Conducted-Competent-Officer-Kerala-HC-upholds-Cancellation-of-GST-Registration-absence-of-Contrary-Evidence-taxscan.jpg "Enquiry Conducted by Competent Officer is not trial: Kerala HC upholds Cancellation of GST Registration in absence of Contrary Evidence [Read Order]")