![No Denial of ITC to Purchaser on Mere Non-Recording of Transaction In GSTR-2A Form: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Denial-of-ITC-to-Purchaser-on-Mere-Non-Recording-of-Transaction-In-GSTR-2A-Form-Kerala-HC-TAXSCAN.jpg "No Denial of ITC to Purchaser on Mere Non-Recording of Transaction In GSTR-2A Form: Kerala HC [Read Order]")
No Denial of ITC to Purchaser on Mere Non-Recording of Transaction In GSTR-2A Form: Kerala HC [Read Order]
In a significant ruling a Single Bench of the Kerala High Court observed that Input Tax Credit (ITC) cannot be denied to a purchaser merely on ground...
![Delay of 3 years in Approaching High Court against Assessment Order passed under KVAT Act: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Approaching-High-Court-against-Assessment-Order-passed-Assessment-Order-passed-KVAT-Act-Kerala-HC-dismisses-Writ-Petition-taxscan.jpg "Delay of 3 years in Approaching High Court against Assessment Order passed under KVAT Act: Kerala HC dismisses Writ Petition [Read Order]")
![Levy of Late Fees u/s 234E of Income Tax Act for Filing Delayed Previous TDS Return: Kerala HC quashes Intimation Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Levy-late-fees-Income-Tax-Act-filing-previous-TDS-return-Kerala-HC-intimation-order-TAXSCAN.jpg "Levy of Late Fees u/s 234E of Income Tax Act for Filing Delayed Previous TDS Return: Kerala HC quashes Intimation Order [Read Order]")
![Recovery Cum Garnishee Orders on Hold as Petitioner Proposes Depositing 20% of Assessed Tax; Kerala High Court Directs Appellate Authority to Condone Delay and Expedite Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Recovery-Cum-Garnishee-Orders-Garnishee-Orders-Petitioner-Proposes-Depositing-Kerala-High-Court-Appellate-Authority-to-Condone-Delay-Expedite-Adjudication-taxscan.jpg "Recovery Cum Garnishee Orders on Hold as Petitioner Proposes Depositing 20% of Assessed Tax; Kerala High Court Directs Appellate Authority to Condone Delay and Expedite Adjudication [Read Order]")
![Kerala High Court Dismisses Writ Petition as Statutory Remedy of Appeal Available under KVAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Kerala-High-Court-Writ-Petition-Statutory-Remedy-Appeal-Available-KVAT-Act-TAXSCAN.jpg "Kerala High Court Dismisses Writ Petition as Statutory Remedy of Appeal Available under KVAT Act [Read Order]")
Kerala HC quashes Notice u/s 148 A (b) of Income Tax Act as no Reasonable Opportunity of being Heard Provided [Read Order]
A Single Bench of the Kerala High Court quashed notice issued under Section 148 A (b) of the Income Tax Act, 1961 as no reasonable opportunity of being heard was provided. The petitioner,...
![Kerala HC quashes Notice u/s 148 A (b) of Income Tax Act as no Reasonable Opportunity of being Heard Provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Kerala-HC-Notice-Income-Tax-Act-Reasonable-Opportunity-Heard-Provided-taxscan.jpg "Kerala HC quashes Notice u/s 148 A (b) of Income Tax Act as no Reasonable Opportunity of being Heard Provided [Read Order]")
Denial of benefit u/s 11 of Income Tax Act on Late Filing of Audit Report in Form 10B: Kerala HC directs Income Tax Commissioner to decide Matter [Read Order]
The Kerala High Court directed the Income Tax Commissioner to decide the matter of denial of benefit under Section 11 of Income Tax Act, 1961 on late filing of the audit report in Form 10B. The...
![Denial of benefit u/s 11 of Income Tax Act on Late Filing of Audit Report in Form 10B: Kerala HC directs Income Tax Commissioner to decide Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Denial-benefit-Income-Tax-Act-Late-Filing-Audit-Report-Kerala-HC-Income-Tax-Commissioner-TAXSCAN.jpg "Denial of benefit u/s 11 of Income Tax Act on Late Filing of Audit Report in Form 10B: Kerala HC directs Income Tax Commissioner to decide Matter [Read Order]")
Publishing of DGFT Circular Granting 4% of SAD Refund on Official Website Amounts to Public Notice: Kerala HC [Read Order]
In a recent decision the Kerala High Court observed that the publishing of the Indian Directorate General of Foreign Trade (DGFT) Circular granting 4% of special additional duty (SAD) refund on an...
![Publishing of DGFT Circular Granting 4% of SAD Refund on Official Website Amounts to Public Notice: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Publishing-of-DGFT-Circular-DGFT-Circular-DGFT-SAD-SAD-Refund-on-Official-Website-Amounts-to-Public-Notice-Public-Notice-Kerala-High-Court-Taxscan.jpg "Publishing of DGFT Circular Granting 4% of SAD Refund on Official Website Amounts to Public Notice: Kerala HC [Read Order]")
Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]
The Allahabad High Court upheld the tax penalty under Section 74 Uttar Pradesh Goods and Service Tax Act (UPGST Act) imposed on Resort Owner based on Corroborative Evidence. The appeal was filed...
![Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Allahabad-Highcourt-upholds-Tax-Penalty-UPGST-Act-Resort-Owner-Corroborative-Evidence-Allahabad-Highcourt-taxscan.jpeg "Allahabad HC upholds Tax Penalty u/s 74 UPGST Act imposed on Resort Owner based on Corroborative Evidence [Read Order]")
4 Months Limit to be liberally Interpreted: Allahabad HC Restores GST Appeal Filed u/s 107 on 121st Day [Read Order]
The Allahabad High Court has held that 4 months limit should be liberally interpreted and restored the appeal filed under section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 on the...
![4 Months Limit to be liberally Interpreted: Allahabad HC Restores GST Appeal Filed u/s 107 on 121st Day [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Allahabad-High-Court-Restores-GST-Appeal-Filed-Allahabad-High-Court-GST-Appeal-GST-Allahabad-High-Court-Restores-GST-Appeal-Taxscan.jpg "4 Months Limit to be liberally Interpreted: Allahabad HC Restores GST Appeal Filed u/s 107 on 121st Day [Read Order]")
Income Tax Returns not Proof of Source of Income in Corruption Case: Allahabad HC upholds Conviction of Income Tax Officer
The Allahabad High Court upheld the conviction of an Income Tax Officer and observed that Income Tax Returns are not proof of Source of Income in a Corruption Case. The accused-appellant in the...
