Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![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]")
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...
![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]](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]](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]](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]")
Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]
The Kerala High Court has held that waiver of pre-deposit u/s 35F for filing appeal would destroy the legislative intent. The Petitioner is a proprietor of M/s. Swathi Constructions, engaged in...
![Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Waiver-Pre-Deposit-Filing-Appeal-Destroy-Legislative-Intent-Kerala-High-Court-Taxscan.jpg "Waiver of Pre-Deposit u/s 35F for Filing Appeal would Destroy the Legislative Intent: Kerala High Court [Read Order]")
Filing of Special Leave Petition invoking Constitutional Provisions is not a 'Proceeding under Income Tax Act': Kerala High Court [Read Order]
The Kerala High Court has held that the filing of a Special Leave Petition, being recourse by the assessee to the provisions of the Constitution, cannot be treated as “proceedings under the Income...
![Filing of Special Leave Petition invoking Constitutional Provisions is not a Proceeding under Income Tax Act: Kerala High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Special-Leave-Constitutional-Provisions-Income-Tax-Act-Kerala-HC-taxscan.jpg "Filing of Special Leave Petition invoking Constitutional Provisions is not a Proceeding under Income Tax Act: Kerala High Court [Read Order]")
'Lotteries' is a State Subject: Supreme Court upholds validity of Karnataka & Kerala Tax on Paper Lotteries Act, 2005 [Read Judgment]
A two-judge bench of the Supreme Court has upheld the validity of the Lotteries Act enacted by the Karanataka and Kerala States by holding that ‘lotteries’ is a species of gambling activity and hence...
GST: Taxpayer cannot approach High Court to avoid mandatory Pre-Deposits while availing Appellate Remedy, rules Kerala HC [Read Order]
The Kerala High Court has held that the Taxpayer cannot invoke writ jurisdiction and approach the High Court to avoid the mandatory pre-deposit since the matter is already pending before the...
![GST: Taxpayer cannot approach High Court to avoid mandatory Pre-Deposits while availing Appellate Remedy, rules Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Taxpayer-High-Court-Pre-Deposits-Appellate-Kerala-HC-Taxscan.jpg "GST: Taxpayer cannot approach High Court to avoid mandatory Pre-Deposits while availing Appellate Remedy, rules Kerala HC [Read Order]")