Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Kerala HC Rejects Challenge to GST Penalty u/s 74 CGST Act Due to Delay and Lack of Jurisdictional Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/gst-penalty-site-img.jpg "Kerala HC Rejects Challenge to GST Penalty u/s 74 CGST Act Due to Delay and Lack of Jurisdictional Error [Read Order]")
Kerala HC Rejects Challenge to GST Penalty u/s 74 CGST Act Due to Delay and Lack of Jurisdictional Error [Read Order]
The High Court of Kerala, dismissed a writ petition challenging a Goods and Service Tax (GST) penalty imposed under Section 74 of the Central Goods...
![Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Appeal-Constitution-GSTAT-Kerala-HC-Appeal-in-30-Days-of-Constitution-of-Tribunal-taxscan.jpg "Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]")
![Entire Amount of Assessed Tax has to be Paid In Absence of Amnesty Schemes: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Entire-Amount-Assessed-Tax-Absence-Amnesty-Schemes-Kerala-HC-taxscan.jpg "Entire Amount of Assessed Tax has to be Paid In Absence of Amnesty Schemes: Kerala HC [Read Order]")
![Kerala HC Directs to dispose of Income Tax Appeal filed 9 Years Ago [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Income-Tax-Appeal-taxscan.jpg "Kerala HC Directs to dispose of Income Tax Appeal filed 9 Years Ago [Read Order]")
![Failure to Respond to GST SCN send to email Despite Reminder not amounting to Invalid Service: Kerala HC Dismisses Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/gst-show-cause-notice.jpg "Failure to Respond to GST SCN send to email Despite Reminder not amounting to Invalid Service: Kerala HC Dismisses Petition [Read Order]")
25 Days Delay in Filing Audit report due to Covid 19Â Pandemic: Kerala HC sets aside Income Tax Order Declining to Condone Delay [Read Order]
Relying In Re cognizance for the extension of limitation Case, the Kerala High Court sets aside the income tax order, which declined to condone the 25 days delay in filing Audit report. It was found...
![25 Days Delay in Filing Audit report due to Covid 19Â Pandemic: Kerala HC sets aside Income Tax Order Declining to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/WhatsApp-Image-2025-04-09-at-12.12.45-PM.jpeg "25 Days Delay in Filing Audit report due to Covid 19Â Pandemic: Kerala HC sets aside Income Tax Order Declining to Condone Delay [Read Order]")
Relief to Malabar Institute of Medical Sciences: Kerala HC Rules Order U/s 263 as Open Remand Not Needing Independent Challenge [Read Order]
By overturning the Income Tax Appellate Tribunal (ITAT) decision, the Kerala High Court held that the orders made under section 263 of the Income Tax Act, 1961 can't be construed as a closed remand...
![Relief to Malabar Institute of Medical Sciences: Kerala HC Rules Order U/s 263 as Open Remand Not Needing Independent Challenge [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/mims.jpg "Relief to Malabar Institute of Medical Sciences: Kerala HC Rules Order U/s 263 as Open Remand Not Needing Independent Challenge [Read Order]")
Expired Bank Guarantees Cannot be Sustained in Law: Kerala HC Dispels Customs’ Claim [Read Order]
The Kerala High Court recently held that the Customs Department does not have the liberty to invoke expired bank guarantees to recover any outstanding duties payable by an entity who had availed the...
![Expired Bank Guarantees Cannot be Sustained in Law: Kerala HC Dispels Customs’ Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Kerala-HC-bank-guarantee-Expired-bank-guarantee-law-Customs-duty-recovery-taxscan.jpg "Expired Bank Guarantees Cannot be Sustained in Law: Kerala HC Dispels Customs’ Claim [Read Order]")
No Re-Assessment by Revenue Beyond Period of Limitation under KVAT Act based on CAG Report: Kerala HC [Read Order]
The Kerala High Court stated that revenue there cannot exercise power under Section 25A of the KVAT Act beyond the period of limitation prescribed under Section 25(1) of the KVAT Act. The division...
![No Re-Assessment by Revenue Beyond Period of Limitation under KVAT Act based on CAG Report: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Re-Assessment-KVAT-Act-CAG-Report-Kerala-HC-taxscan.jpg "No Re-Assessment by Revenue Beyond Period of Limitation under KVAT Act based on CAG Report: Kerala HC [Read Order]")
Non Compliance of Pre deposit Condition u/s 35 F of Central Excise Act: Kerala HCÂ Dismisses Customs Appeal [Read Order]
In a recent case, the Kerala High Court dismissed the customs appeal due to the non compliance of predeposit condition under section 35 of the Central Excise Act, 1944.The bench directed the...
![Non Compliance of Pre deposit Condition u/s 35 F of Central Excise Act: Kerala HCÂ Dismisses Customs Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Non-Compliance-of-Pre-deposit-Condition-Pre-deposit-Condition-Pre-deposit-Section-35-F-of-Central-Excise-Act-Central-Excise-Act-Kerala-HC-taxscan.jpg "Non Compliance of Pre deposit Condition u/s 35 F of Central Excise Act: Kerala HCÂ Dismisses Customs Appeal [Read Order]")
Disallowance of Deduction Claim u/s 80P(2)(a)(i) of Income Tax Act without Following Precedence: Kerala HC sets aside Assessment order [Read Order]
The Kerala High Court set aside the income tax assessment order as the department failed to consider the precedent while disallowing the claim of deduction under section 80O (a)(i) of the...
![Disallowance of Deduction Claim u/s 80P(2)(a)(i) of Income Tax Act without Following Precedence: Kerala HC sets aside Assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Disallowance-Deduction-Claim-Income-Tax-Act-Kerala-HC-Assessment-order-taxscan.jpg "Disallowance of Deduction Claim u/s 80P(2)(a)(i) of Income Tax Act without Following Precedence: Kerala HC sets aside Assessment order [Read Order]")
Composite GST Order for Several Financial years is not Legally Proper: Kerala HC Directs to Pass Separate Order [Read Order]
In a recent case, the Kerala High Court has held that composite order under Central Goods and Service Tax (GST) for several years is not legally proper and directed the department to pass a separate...
![Composite GST Order for Several Financial years is not Legally Proper: Kerala HC Directs to Pass Separate Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Order-GST-Order-for-Several-Financial-years-Several-Financial-years-Several-Financial-years-is-Not-Legally-Proper-Kerala-HC-taxscan.jpg "Composite GST Order for Several Financial years is not Legally Proper: Kerala HC Directs to Pass Separate Order [Read Order]")