Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![VAT Dealer cannot Claim Refund/Avail ITC on Return of Purchased Goods after Limitation Period of 90 Days: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/VAT-Dealer-Refund-ITC-Purchased-Goods-Kerala-HC-taxscan.jpeg "VAT Dealer cannot Claim Refund/Avail ITC on Return of Purchased Goods after Limitation Period of 90 Days: Kerala HC [Read Order]")
VAT Dealer cannot Claim Refund/Avail ITC on Return of Purchased Goods after Limitation Period of 90 Days: Kerala HC [Read Order]
In a significant ruling, a division bench of the Kerala High Court has held that a dealer under the Kerala VAT Act is not entitled to claim any...
![VAT Defaulter Opted for Kerala Amnesty Scheme, 2017 Need Not Pay Collection Charges: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/VAT-Kerala-Amnesty-Scheme-Kerala-HC-taxscan.jpeg "VAT Defaulter Opted for Kerala Amnesty Scheme, 2017 Need Not Pay Collection Charges: Kerala HC [Read Order]")
![GST: Officer duty bound to consider explanation for Expiry of E-way Bill u/s 129 CGST, rules Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Officer-duty-E-way-Bill-CGST-Kerala-HC-taxscan.jpg "GST: Officer duty bound to consider explanation for Expiry of E-way Bill u/s 129 CGST, rules Kerala HC [Read Order]")
![Amendment to VAT Act Post-GST has no Legislative Competence: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/VAT-Post-GST-Kerala-HC-taxscan.jpg "Amendment to VAT Act Post-GST has no Legislative Competence: Kerala HC [Read Order]")
![Disqualification of Director u/s 164 (2) cannot be invoked in case of a Liquidated Company: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Disqualification-Liquidated-Company-Kerala-HC-taxscan.jpg "Disqualification of Director u/s 164 (2) cannot be invoked in case of a Liquidated Company: Kerala HC [Read Order]")
Assessee has Right to Appeal even after Voluntary Payment of Penalty under CGST: Kerala HC [Read Order]
In a significant ruling, the Kerala High Court has held that the assessee has the right to appeal even after the voluntary payment of the penalty made under the Central Goods and Service Tax (CGST)...
![Assessee has Right to Appeal even after Voluntary Payment of Penalty under CGST: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Assessee-appeal-Voluntary-Payment-Penalty-CGST-Kerala-HC-taxscan.jpeg "Assessee has Right to Appeal even after Voluntary Payment of Penalty under CGST: Kerala HC [Read Order]")
PMLA Offence: Kerala HC dismisses Bail Application in the Absence of Reasonable Grounds to Believe that Accused is Not Guilty [Read Order]
The Kerala High Court dismisses Bail application filed by the Accused No.12, Abdul Gafoor, in the absence of reasonable grounds to believe that accused is not guilty of Prevention of Money Laundering...
![PMLA Offence: Kerala HC dismisses Bail Application in the Absence of Reasonable Grounds to Believe that Accused is Not Guilty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/PMLA-Offence-Kerala-HC-Bail-Application-Accused-taxscan.jpg "PMLA Offence: Kerala HC dismisses Bail Application in the Absence of Reasonable Grounds to Believe that Accused is Not Guilty [Read Order]")
Discount received through Credit Notes not part of Taxable Turnover under Kerala VAT Act: Kerala HC [Read Order]
A full bench of the Kerala High Court has held that the discount received through credit notes is not part of the taxable turnover under the Kerala Value Added Tax Act, The department initiated...
![Discount received through Credit Notes not part of Taxable Turnover under Kerala VAT Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Discount-Credit-Notes-Taxable-Kerala-VAT-Act-Kerala-HC-Taxscan.jpg "Discount received through Credit Notes not part of Taxable Turnover under Kerala VAT Act: Kerala HC [Read Order]")
Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing: Kerala HC to Dept [Read Order]
In a significant ruling favouring the taxpayers, the Kerala High Court has asked the GST department to facilitate the filing of GST TRAN-1 in the portal or allow the manual filing in case of failure...
![Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing: Kerala HC to Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Necessary-Changes-GST-Portal-facilitate-filing-TRAN-1-Manual-Filing-Kerala-HC-Taxscan.jpeg "Make Necessary Changes in GST Portal to facilitate filing of TRAN-1 or Allow Manual Filing: Kerala HC to Dept [Read Order]")
Cancellation of Registration not Informed through News Paper and Notice as per Kerala VAT Act: HC upholds Tribunal Order allowing ITC to Dealer [Read Order]
While upholding the order of the VAT Tribunal, the Kerala High Court has held that the dealer is eligible for the input tax credit during the transition period since the cancellation of registration...
![Cancellation of Registration not Informed through News Paper and Notice as per Kerala VAT Act: HC upholds Tribunal Order allowing ITC to Dealer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Registration-Kerala-VAT-Act-HC-upholds-Tribunal-ITC-to-Dealer-taxscan.jpeg "Cancellation of Registration not Informed through News Paper and Notice as per Kerala VAT Act: HC upholds Tribunal Order allowing ITC to Dealer [Read Order]")
![Minor Penalty attracted for Bonafide Error in GST E-Way Bill Format: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Minor-Penalty-Bonafide-Error-GST-E-Way-Bill-Format-Kerala-High-Court-Taxscan.jpg "Minor Penalty attracted for Bonafide Error in GST E-Way Bill Format: Kerala High Court [Read Order]")
![Kerala GST Dept issues Instructions for Detention of Undervalued Goods during Conveyance [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/04/Kerala-GST-Department-issues-Instructions-for-Detention-Undervalued-Goods-during-Conveyance-Taxscan.jpeg "Kerala GST Dept issues Instructions for Detention of Undervalued Goods during Conveyance [Read Circular]")