Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061897-proceedings-cannot-be-initiated-against-a-company-initiated-against-a-company-taxscan.webp "Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]")
Proceedings Cannot be Initiated Against a Company if Resolution Plan Approved u/s 31 by AA: Kerala HC Quashes Order [Read Order]
The Kerala High Court has set aside a service tax show cause notice and subsequent Order-in-Original holding that proceedings cannot be initiated or...
![Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060662-partial-relief-granted-to-palmshore-hotels-palmshore-hotels-relief-granted-to-palmshore-hotels-taxscan.webp "Partial Relief Granted to Palmshore Hotels: ITAT Directs Reassessment on Business Income Classification and Section 43B Disallowance [Read Order]")
![Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/250x150_2058469-tax-on-large-residential-buildings.webp "Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]")
![Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/250x150_2055868-exemption-income-tax-act-income-tax-activities-of-trust-trust-nature-of-trade-trade-commerce-taxscan-business-itat.webp "Prior Cutoff Date Not Applicable u/s 245C Income Tax Act for Settlement Application: Kerala HC [Read Order]")
Any one of modes u/s 169(1) of CGST Act is valid for proper service of notice: Kerala HC Dismisses Petition [Read Order]
The Kerala High Court, in its recent ruling, held that any one of the modes under section 169(1) of Central Goods and Service Tax (CGST) Act, 2017, is valid for proper service of notice and...
![Any one of modes u/s 169(1) of CGST Act is valid for proper service of notice: Kerala HC Dismisses Petition [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054113-kerala-high-court-section-1691-cgst-act-taxscan.webp "Any one of modes u/s 169(1) of CGST Act is valid for proper service of notice: Kerala HC Dismisses Petition [Read Order]")
SARFAESI Act Allows Joint Application by Tenants with Separate Lease Agreements: Kerala High Court [Read Order]
The Kerala High Court has clarified that the SARFAESI Act, 2002, does not prohibit multiple tenants from filing a consolidated application before the Debts Recovery Tribunal (DRT), even if separate...
![SARFAESI Act Allows Joint Application by Tenants with Separate Lease Agreements: Kerala High Court [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2053620-joint-application-tenants-lease-agreements-taxscan.webp "SARFAESI Act Allows Joint Application by Tenants with Separate Lease Agreements: Kerala High Court [Read Order]")
Duplication of GST Proceedings on Same Matter: Kerala HC Quashes Rejection of Rectification Request Filed by Mail
In a significant ruling, the Kerala High Court has quashed an order-in-original issued against an already adjudicated issue and the rejection of a rectification request under Section 161 of the...
Relief to Bhima Jewels, Limitation Act Applicable on Proceedings u/s 25A of KVAT Act: Kerala HC [Read Order]
In a recent case, the Kerala High Court has ruled in favor of Bhima Jewels, holding that the Limitation Act is applicable to proceedings under section 25A of the Kerala Value Added Tax Act , 2003. ...
![Relief to Bhima Jewels, Limitation Act Applicable on Proceedings u/s 25A of KVAT Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/500x300_2041984-bhima-jewels-proceedings-kvat-kerala-hc.webp "Relief to Bhima Jewels, Limitation Act Applicable on Proceedings u/s 25A of KVAT Act: Kerala HC [Read Order]")
Absence of Formal Demand Notice for Property Tax Does not Let off Assessee's Obligation to Pay: Kerala HC [Read Order]
The Kerala High Court ruled that the assessee is still obligated to pay property taxes even if there isn't a formal demand notice for them while the case is pending. The Division Bench,...
![Absence of Formal Demand Notice for Property Tax Does not Let off Assessees Obligation to Pay: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041791-demand-notice-property-tax-kerala-high-court-taxscan.webp "Absence of Formal Demand Notice for Property Tax Does not Let off Assessees Obligation to Pay: Kerala HC [Read Order]")
Vessel Engaged Under SEAIOCM Agreement Qualifies As 'Foreign Going Vessel' , Exemption u/s 87 of Customs Act: Kerala HC [Read Order]
The Kerala High Court ruled that a vessel hired via a SEAIOCM agreement was eligible for an exemption under section 87 of the Customs Act since it was a "foreign going vessel." The Singaporean...
![Vessel Engaged Under SEAIOCM Agreement Qualifies As Foreign Going Vessel , Exemption u/s 87 of Customs Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041788-customs-act-kerala-hc-taxscan.webp "Vessel Engaged Under SEAIOCM Agreement Qualifies As Foreign Going Vessel , Exemption u/s 87 of Customs Act: Kerala HC [Read Order]")
![Income Tax Appeal cannot be rejected solely on Non-Appearance of Assessee: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041786-income-tax-appeal-income-tax-appeal-cannot-be-rejected-taxscan.webp "Income Tax Appeal cannot be rejected solely on Non-Appearance of Assessee: Kerala HC [Read Order]")