Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 20]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![Second Appeal challenging order u/s 74 of CGST Act fails due to Non-Constitution of GSTAT: Kerala HC Stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/kerala-high-court-2.jpg "Second Appeal challenging order u/s 74 of CGST Act fails due to Non-Constitution of GSTAT: Kerala HC Stays Recovery Proceedings [Read Order]")
![Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-High-Court-Disallowance-Disallowance-of-Expense-Paddy-Taxscan.jpg "Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]")
Assessing Authority cannot pass a Fresh Order for same Assessment Year u/s 25(1) of KVAT Act: Kerala HC [Read Order]
In a recent case, the Kerala High Court has held that assessing authority cannot pass a fresh order for the same assessment year under section 25(1) of Kerala Value Added Tax (KVAT) Act, 2003.Since...
![Kerala HC quashes Assessment Order under KVAT Act w/o Opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-HC-Assessment-Order-KVAT-Act-Opportunity-of-Hearing-taxscan.jpg "Kerala HC quashes Assessment Order under KVAT Act w/o Opportunity of Hearing [Read Order]")
Challenge On Confiscation Order under CGST Act Dismissed on Availability of Statutory Appeal: Kerala HC Allows To Redeem 331.33 g Gold on Payment of Fine [Read Order]
The High Court of Kerala allowed to redeem 331.33 gram gold on payment of fine in lieu of Confiscation. The bench found that the challenge on confiscation order under Central Goods and Service...
![Challenge On Confiscation Order under CGST Act Dismissed on Availability of Statutory Appeal: Kerala HC Allows To Redeem 331.33 g Gold on Payment of Fine [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-High-Court-CGST-Act-Kerala-HC-Allows-To-Redeem-Gold-Statutory-Appeal-Taxscan.jpg "Challenge On Confiscation Order under CGST Act Dismissed on Availability of Statutory Appeal: Kerala HC Allows To Redeem 331.33 g Gold on Payment of Fine [Read Order]")
Time limit for furnishing Return for September is to be treated as 30th November from 01.07.2017: Kerala HC Rules over Issue on Date of Claim of ITC [Read Order]
The Kerala High Court has once again held that the time limit for furnishing Return for September is to be treated as 30th November from 01.07.2017. The batch of writ petitions contains three sets...
Challenge on GST Applicability over Promotional and Referral Services To Foreign Universities & Colleges: Kerala HC Directs to File Appeal Before GSTAT [Read Order]
The Kerala High Court directed to file an appeal before the Goods and Service Tax Appellate Tribunal (GST) in a challenge on Goods and Services Tax applicability over promotional and referral...
![Challenge on GST Applicability over Promotional and Referral Services To Foreign Universities & Colleges: Kerala HC Directs to File Appeal Before GSTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-high-court-gst-GST-Applicability-GSTAT-Taxscan.jpg "Challenge on GST Applicability over Promotional and Referral Services To Foreign Universities & Colleges: Kerala HC Directs to File Appeal Before GSTAT [Read Order]")
GST Refund Application cannot be Rejected citing Limitation when Deficiences Cured by Subsequent Filing: Kerala HC [Read Order]
The Kerala High Court viewed that the rejection of the application for refund filed by the petitioner by communication on the ground that the second application filed by the petitioner was beyond the...
![GST Refund Application cannot be Rejected citing Limitation when Deficiences Cured by Subsequent Filing: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Refund-Kerala-HC-Kerala-High-Court-Subsequent-Filing-GST-Refund-Application-Refund-Application-taxscan.jpeg "GST Refund Application cannot be Rejected citing Limitation when Deficiences Cured by Subsequent Filing: Kerala HC [Read Order]")
Challenge on Validity of S. 16(2)(C) & S. 16(4)Â of CGST Act: Kerala HC Directs to Claim ITC applying Benefit under GST Circular [Read Order]
In a case challenging the validity of section 16(2)(c) and section 16 (4) of the central Goods and Service Tax ( CGST )Act, 2017,the High Court of Kerala directed to claim Input Tax Credit ( ITC )...
![Challenge on Validity of S. 16(2)(C) & S. 16(4)Â of CGST Act: Kerala HC Directs to Claim ITC applying Benefit under GST Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-HC-CGST-Act-Benefit-under-GST-Circular-Kerala-HC-Directs-to-Claim-ITC-ITC-CGST-taxscan.jpeg "Challenge on Validity of S. 16(2)(C) & S. 16(4)Â of CGST Act: Kerala HC Directs to Claim ITC applying Benefit under GST Circular [Read Order]")