Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Himachal Pradesh GST Appellate Authority sets aside Penalty on Typographical Error in E-Way Bill [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/GST-Appellate-Authority-E-Way-Bills-Taxscan.jpg "Himachal Pradesh GST Appellate Authority sets aside Penalty on Typographical Error in E-Way Bill [Read Order]")
Himachal Pradesh GST Appellate Authority sets aside Penalty on Typographical Error in E-Way Bill [Read Order]
The Himachal Pradesh GST Appellate Authority has set aside a penalty imposed by the revenue department merely because of a typographical error in the...
![Performance Bonus cant be treated as Salary: ITAT allows Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Performance-Bonus-ITAT-Taxscan.jpg "Performance Bonus cant be treated as Salary: ITAT allows Exemption [Read Order]")
![Substantial Rights cant be Deprived on Ground of Technical Lapses: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/substantial-rights-Ground-Technical-Lapse-Kerala-HC-Taxscan.jpg "Substantial Rights cant be Deprived on Ground of Technical Lapses: Kerala HC [Read Judgment]")
![Vehicle cant be Detained for Non-Filing of GST Returns: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/GST-Returns-Taxscan.jpg "Vehicle cant be Detained for Non-Filing of GST Returns: Kerala HC [Read Order]")
Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction: Kerala HC [Read Judgment]
The Kerala High Court has ruled that, Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction. The appeal is filed by the revenue before the Kerala...
![Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/09/Bank-Account-Kerala-High-Court-Taxscan.jpg "Actual Payment of Business Expenditure in the relevant Accounting Year not mandatory for claiming Deduction: Kerala HC [Read Judgment]")
![Form-29B is not at all Significant for Processing of the Return: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/Form-29B-Kerala-High-Court-Taxscan.jpg "Form-29B is not at all Significant for Processing of the Return: Kerala HC [Read Judgment]")
Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]
The Kerala High Court has allowed the petitioner to upload the Form GST TRAN-1 despite having attempted to do so on 27.12.2017. The Petitioner, who was registered under the erstwhile tax regime was...
![Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/GST-TRAN-1-Taxscan.jpg "Accrued Tax Credits could not be Denied on Account of Procedural Defect: Kerala HC allows to upload Form GST TRAN-1 [Read Order]")
No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]
The Kerala High Court has upheld the constitutional validity of Section 42(3) of the Kerala Value Added Tax Act, 2005 which retrospective effect of the said provision to re-open assessments that have...
![No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/KVAT-Act-Kerala-High-Court-GST-Taxscan.jpg "No Re-Opening of Assessments under Section 42(3) that were Completed Years ago: Kerala High Court [Read Judgment]")
Contractual Responsibility of Bidder for Payment of Sales Tax as per Rules from Time to Time includes Payment of GST: Kerala HC [Read Judgment]
In a recent case, the Kerala High Court held that, there is a stipulation contained under clause 44 of tender notice that, the Sales Tax as per Rules from time to time is liable to be paid by the...