Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Kerala HC Directs Refund of Import Duty to Importer as Goods were Re Exported [Read Order]
In a significant ruling, the Kerala High Court has directed to refund the import duty to importer as the goods were not cleared for home...
![No Right to Assessing Authority in Reassessing Prior Years Without Inquiry While Considering Assessment of Relevant Year under Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-Income-Tax-Act-Kerala-HC-Income-Tax-Act-1961-TAXSCAN.jpg "No Right to Assessing Authority in Reassessing Prior Years Without Inquiry While Considering Assessment of Relevant Year under Income Tax Act: Kerala HC [Read Order]")
![Kerala HC holds Time Limit to Claim GST ITC as 30th November [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Kerala-HC-Kerala-High-Court-Kerala-HC-Holds-GST-Goods-and-Service-Tax-ITC-Input-Tax-Credit-Time-Limit-to-Claim-High-Court-News-High-Court-Updates-taxscan.jpg "Kerala HC holds Time Limit to Claim GST ITC as 30th November [Read Order]")
Husband Transferring Portion of Residential Building to Wife Amounts to Luxury Tax Evasion: Kerala HC dismisses Petition [Read Order]
The Kerala High Court has dismissed the petition moved by a husband who transferred a portion of his residential building to his wife's name to secure an exemption from payment of luxury tax under...
Kerala HC Holds Condonation Application for Delay u/s 119(2)(B) Of Income Tax Act must consider based on Sufficient Reason [Read Order]
In a significant case, the Kerala High Court stated that an application for condonation of delay should focus on whether there was sufficient reason to condone the delay under Section 119(2)(B)...
![Kerala HC Holds Condonation Application for Delay u/s 119(2)(B) Of Income Tax Act must consider based on Sufficient Reason [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Income-Tax-Act-Kerala-High-Court-Section-119-TAXSCAN.jpg "Kerala HC Holds Condonation Application for Delay u/s 119(2)(B) Of Income Tax Act must consider based on Sufficient Reason [Read Order]")
Kerala HC sets aside Assessment Order under CGST Act passed before Expiry of Time to File Reply [Read Order]
In a recent judgement, the Kerala High Court sets aside an assessment order under Central Goods and Service Tax ( CGST) Act, 2017 passed before expiry of time to file reply. The court found that the...
![Kerala HC sets aside Assessment Order under CGST Act passed before Expiry of Time to File Reply [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Kerala-High-Court-CGST-CGST-Act-File-reply-time-expiry-Kerala-HC-CGST-assessment-order-Taxscan.jpeg "Kerala HC sets aside Assessment Order under CGST Act passed before Expiry of Time to File Reply [Read Order]")
Wrongful Mentioning of Duty Drawback Scheme, instead of AA Scheme: Kerala HCÂ directs Company to Drawback Amount & Obtain Receipt from Customs Dept. [Read Order]
In a recent case, the Kerala High Court has directed the company to drawback the amount along with interest and obtain receipt from the customs department. The appellant has wrongfully mentioned the...
![Wrongful Mentioning of Duty Drawback Scheme, instead of AA Scheme: Kerala HCÂ directs Company to Drawback Amount & Obtain Receipt from Customs Dept. [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Kerala-HC-Kerala-High-Court-Kerala-HC-Directs-Drawback-Amount-Obtain-Receipt-Customs-Dept.-Duty-Drawback-Scheme-Wrongful-Mentioning-taxscan.jpg "Wrongful Mentioning of Duty Drawback Scheme, instead of AA Scheme: Kerala HCÂ directs Company to Drawback Amount & Obtain Receipt from Customs Dept. [Read Order]")
Rectification Order is invalid if it Fails to provide Reasons in exercise of Rectification Power: Kerala HC [Read Order]
In a significant case, the Kerala High Court stated that rectification order is not sustainable if it does not provide any reason justifying the exercise of power of rectification. It was observed...
Summons issued u/s 70 Of CGST Act doesn't Initiate Proceedings u/s 6(2)(B) Of the Act: Kerala HC [Read Order]
In a recent case, the Kerala High Court held that summons issued under section 70 of Central Goods and Service Tax Act (CGST) , 2017 does not initiate proceedings under section 6(2)(b) of...
