Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120710-kerala-hc-sets-aside-gst-itc-denial-for-fy-2019-20-us-164-directs-to-pass-fresh-orders-in-as-per-s-165-taxscan.webp "Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]")
Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]
The Kerala High Court has set aside the denial of Input Tax Credit (ITC ) under Goods and Services Tax ( GST ) for Financial Year 2019-20 by invoking...
![Village Officer Certificate Alone Not Enough to Prove Agricultural Land: Supreme Court upholds Capital Gains Tax on Sale of Land [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/250x150_2117843-village-officer-certificate-enough-prove-agricultural-land-supreme-court-upholds-capital-gains-tax-sale-land-taxscan.webp "Village Officer Certificate Alone Not Enough to Prove Agricultural Land: Supreme Court upholds Capital Gains Tax on Sale of Land [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXIV]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114606-annual-tax-digest-2025-high-court-cases-part-xxiv.webp "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XXIV]")
![Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114193-audi-alteram-partem-prevails-kerala-hc-holds-failure-to-record-statement-us-108-no-bar-to-defence-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]")
![Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/250x150_2114178-statements-us-108-of-customs-act-not-admissible-evidence-without-s-138b-compliance-kerala-hc-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Statements u/s 108 of Customs Act Not Admissible Evidence Without S. 138B Compliance: Kerala HC Sets Aside Penalties in Gold Smuggling Case [Read Order]")
Govt Approved Revival & Full Liability Undertaking Justify Recall of Winding‑Up: Kerala HC Allows Keltron to Take Over KPDL & KRCL [Read Order]
The Kerala High Court has allowed two applications filed by the Kerala State Electronics Development Corporation (Keltron) seeking recall of the winding‑up orders passed in 2005 and 2006 against its...
![Govt Approved Revival & Full Liability Undertaking Justify Recall of Winding‑Up: Kerala HC Allows Keltron to Take Over KPDL & KRCL [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2113057-keltron.webp "Govt Approved Revival & Full Liability Undertaking Justify Recall of Winding‑Up: Kerala HC Allows Keltron to Take Over KPDL & KRCL [Read Order]")
GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]
The Kerala High Court in a recent case has ruled that the statutory timeline introduced under Section 16(5) of the CentralGoods and Services Tax Act (CGST) overrides the earlier time restriction...
![GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112776-gst-return-filing-timeline-time-bar-lose-significance-kerala-hc-orders-reconsideration-itc-claim-taxscan.webp "GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]")
![Income Tax Penalty u/s 271(1)(c): Kerala HC directs Legal Heirs to Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2107994-income-tax-penalty-taxscan.webp "Income Tax Penalty u/s 271(1)(c): Kerala HC directs Legal Heirs to Appeal [Read Order]")
![Kerala HC Stays Income Tax Demand, Directs Filing of Stay Petition in Two Weeks [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2107986-incometax-demand-taxscan.webp "Kerala HC Stays Income Tax Demand, Directs Filing of Stay Petition in Two Weeks [Read Order]")
Kerala HC Orders Income Tax Authority to Decide Stay Petition Within Two Months, Puts Recovery on Hold [Read Order]
The Kerala High Court has intervened in a dispute between Metro Aggregates and Sand India Private Limited and the Income Tax Department, staying the recovery proceedings of a tax demand pending the...
![Kerala HC Orders Income Tax Authority to Decide Stay Petition Within Two Months, Puts Recovery on Hold [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2107983-incometax-authority-taxscan.webp "Kerala HC Orders Income Tax Authority to Decide Stay Petition Within Two Months, Puts Recovery on Hold [Read Order]")
Income Tax Appellate Tribunal Cannot Sustain Tax Revision Order on Grounds Not Raised by Commissioner: Kerala HC [Read Order]
The Kerala High Court has ruled that the Income Tax Appellate Tribunal (ITAT) overstepped its jurisdiction by sustaining a tax revision order on grounds not originally raised by the Commissioner. ...
![Income Tax Appellate Tribunal Cannot Sustain Tax Revision Order on Grounds Not Raised by Commissioner: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107959-income-tax-appellate-tribunal-tax-revision-order-kerala-hc-taxscan.webp "Income Tax Appellate Tribunal Cannot Sustain Tax Revision Order on Grounds Not Raised by Commissioner: Kerala HC [Read Order]")
![Blaming Lawyers Negligence Not Enough: Kerala HC Dismisses 329-gram Gold Confiscation Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107743-gold-confiscated-taxscan1.webp "Blaming Lawyers Negligence Not Enough: Kerala HC Dismisses 329-gram Gold Confiscation Case [Read Order]")