Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
GST: Top 30 High Court Judgments in 2019
There were a lot of changes in the Goods and Services Tax ( GST ) regime in the year 2019. Here is the top 30 High Court judgments on GST delivered in...
![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]](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]")
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...
Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment]
The Kerala High Court has held that, “in order to decide whether the assessee is entitled to the benefit of the exemption under Section 11, it is necessary for the Tribunal to determine whether it...
![Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/GST-Rules-Kerala-High-Court-Taxscan.jpg "Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment]")
[Breaking] State Legislature did not have Power to Amend the KVAT Act which is not in Existence Post-GST: Kerala HC [Read Judgment]
In a significant decision, the Kerala High Court has ruled that, State Legislature did not have power to Amend the Kerala Value Added Tax Act ( KVAT Act ) which is not in existence after the...
![[Breaking] State Legislature did not have Power to Amend the KVAT Act which is not in Existence Post-GST: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/KVAT-Act-Kerala-High-Court-GST-Taxscan.jpg "[Breaking] State Legislature did not have Power to Amend the KVAT Act which is not in Existence Post-GST: Kerala HC [Read Judgment]")
GST Department can’t resort to an Arbitrary and Statutorily Unwarranted Detention of Goods in Course of Transportation: Kerala HC [Read Order]
The Kerala High Court, while hearing the writ petition filed by the Alfa Group, quashed the unwarranted detention order and directed the authorities to release the goods detained. The order was passed...
![GST Department can’t resort to an Arbitrary and Statutorily Unwarranted Detention of Goods in Course of Transportation: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Detention-Taxscan.jpg "GST Department can’t resort to an Arbitrary and Statutorily Unwarranted Detention of Goods in Course of Transportation: Kerala HC [Read Order]")
![Petition in Kerala High Court challenges Service Tax on Ocean Freight [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Ocean-Freight.jpg "Petition in Kerala High Court challenges Service Tax on Ocean Freight [Read Order]")
Payment of Pension to Retired Employees is not Charity: Kerala HC denies Section 12AA Registration to GCDA [Read Judgment]
The Kerala High Court has ruled that, Payment of pension to the retired employees of the GCDA, in the discharge of the statutory obligation under Part III of the Kerala Service Rules, is not a charity...
![Payment of Pension to Retired Employees is not Charity: Kerala HC denies Section 12AA Registration to GCDA [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/11/Charity-GCDA-Kerala-High-Court-Taxscan.jpg "Payment of Pension to Retired Employees is not Charity: Kerala HC denies Section 12AA Registration to GCDA [Read Judgment]")