Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Rule 96(10) Ultra Vires to Section 16 of GST Act: Detailed Analysis of Kerala HC's Judgment
The Rule 96(10) is ultra vires to Section 16 of the Goods and Services Tax ( GST ) Act. The Kerala High court took the stand that the working of Rule...
![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]](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]](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...
Declaration of Consignment in Form 8FA under KVAT Act is Mandatory: Kerala HC upholds Rs. 1 Lakh Penalty [Read Order]
In a significant case, the Kerala High Court has upheld the1 Lakh penalty under Kerala Value Added Tax Act ( KVAT Act ), 2005 for Non-Declaration in Form 8FA as it is mandatory under Act.The court...
Reassessment Proceedings under Income Tax Act Can't Be Initiated Against Deceased Assessee: Kerala HC [Read Order]
In a significant case, the Kerala High Court ruled that reassessment proceedings under the Income Tax Act, 1961 cannot be initiated against a deceased assessee. Section 148A of the Income Tax Act...
![Reassessment Proceedings under Income Tax Act Cant Be Initiated Against Deceased Assessee: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Kerala-High-Court-Reassessment-Proceedings-Reassessment-Taxscan.jpg "Reassessment Proceedings under Income Tax Act Cant Be Initiated Against Deceased Assessee: Kerala HC [Read Order]")
Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]
In a recent case, the Kerala High Court held that tax/ penalty under Section 129(1)(a) or 129(1)(b) of the Central Goods and Service Tax ( CGST/ SGST) can be imposed only for violations which may...
![Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Service-Tax-GST-Act-Section-129-TAXSCAN-1.jpg "Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]")
Restrictive Interpretation Adopted to Application of Limit Prescribed on PPF Scheme on Yearly Deposits by Clubbing Accounts is Incorrect: Kerala HC [Read Order]
The Kerala High Court in a recent case ruled that the restrictive interpretation adopted to the application of the limit prescribed with reference to yearly deposits by clubbing Public Provident Fund...
