Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![No Applicability of Limitation Period of 3 Years u/s 149 (1)(a) of Income Tax Act when Income Escaped Assessment is More than Rs.50 lakhs: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/No-Applicability-Limitation-Period-Income-Tax-Act-Income-Escaped-Assessment-Kerala-HC-taxscan.jpg "No Applicability of Limitation Period of 3 Years u/s 149 (1)(a) of Income Tax Act when Income Escaped Assessment is More than Rs.50 lakhs: Kerala HC [Read Order]")
No Applicability of Limitation Period of 3 Years u/s 149 (1)(a) of Income Tax Act when Income Escaped Assessment is More than Rs.50 lakhs: Kerala HC [Read Order]
A Single Bench of the Kerala High Court observed that there is no applicability of limitation period of 3 years under Section 149 (1)(a) of the...
![Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Remedy-of-filing-Appeal-from-Payment-Customs-Duty-Declined-Kerala-HC-taxscan.jpg "Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]")
![Initiation of Penalty Proceedings u/s 271A of Income Tax Act: Kerala HC directs Income Tax Dept to consider Stay Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/kerala-HC-Kerala-High-Court-Income-Tax-Department-Stay-Petition-in-Penalty-Proceedings-Taxscan.jpg "Initiation of Penalty Proceedings u/s 271A of Income Tax Act: Kerala HC directs Income Tax Dept to consider Stay Petition [Read Order]")
![Remedy of Statutory Appeal is available against Assessment Orders u/s 107 of CGST Act: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Statutory-Appeal-Remedy-of-Statutory-Appeal-Assessment-Orders-TAXSCAN.jpg "Remedy of Statutory Appeal is available against Assessment Orders u/s 107 of CGST Act: Kerala HC dismisses Writ Petition [Read Order]")
![Kerala HC directs to open GST Portal for Filing Return based on Order from GST Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/GST-GST-filing-GST-Portal-filing-GST-Appellate-Authority-Kerala-High-Court-taxscan.jpg "Kerala HC directs to open GST Portal for Filing Return based on Order from GST Appellate Authority [Read Order]")
Luxury Tax Leviable on Ayurveda Treatment, Yoga, and Meditation Related Charges: Kerala HC [Read Order]
The Kerala High Court ruled that the luxury tax can be levied on certain charges, particularly those related to ayurveda treatment, yoga, and meditation under Kerala Tax on Luxuries Act,1976. The...
Kerala HC extends Time to file Appeal before Appellate Authority for Penalty Imposed u/s 45 A of KGST Act [Read Order]
In a significant ruling the Kerala High Court has granted an extension of time to file an appeal before the appellate authority concerning the penalty imposed under Appeal extension ( KGST ) Act,...
![Kerala HC extends Time to file Appeal before Appellate Authority for Penalty Imposed u/s 45 A of KGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Sales-tax-Tax-news-KGST-Kerala-General-Sales-Tax-taxscan.jpg "Kerala HC extends Time to file Appeal before Appellate Authority for Penalty Imposed u/s 45 A of KGST Act [Read Order]")
Multiple Email IDs used for ITR and Appeal Filing, Alleged Communication Failure by Appellate Authority: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition after determining that the petitioner's stand was not valid. The petitioner utilized multiple email IDs for submitting Income Tax Returns ( ITR ) and...
![Multiple Email IDs used for ITR and Appeal Filing, Alleged Communication Failure by Appellate Authority: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Writ-Petition-Dismissal-ITR-Income-Tax-Returns-TAXSCAN.jpg "Multiple Email IDs used for ITR and Appeal Filing, Alleged Communication Failure by Appellate Authority: Kerala HC dismisses Writ Petition [Read Order]")
Absence of Figures in substantiated by Accounts Maintained: Kerala HC confirms Demand of Luxury Tax [Read Order]
A Division Bench of the Kerala High Court confirmed demand of luxury tax in the absence of figures substantiated by accounts maintained by the assessee, Bethsaida Hermitage & Tourism (P) Ltd. ...
Cancellation of Assessment Order Passed by Commercial Tax Officer: Kerala HC upholds Revisional Power Exercised by Joint Commissioner [Read Order]
The Kerala High Court upheld the revision power exercised by the Joint Commissioner, thereby canceling the assessment order passed by the Commercial Tax Officer. The petitioner has filed a case...
10 Years Delay in completing remanded Income Tax Proceeding: Kerala HC directs to decide Appeal Expeditiously [Read Order]
In a recent case, the Kerala High Court directed the Income Tax Officer to finalize the appeal expeditiously within 4 months, as there was a 10-year delay in completing Income tax proceedings which...
![10 Years Delay in completing remanded Income Tax Proceeding: Kerala HC directs to decide Appeal Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-high-court-Income-Tax-Income-Tax-Proceedings-Remanded-Income-Tax-Proceeding-TAXSCAN.jpg "10 Years Delay in completing remanded Income Tax Proceeding: Kerala HC directs to decide Appeal Expeditiously [Read Order]")