![GST Not Demandable in absence of any supply of goods/services: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Kerala-HC-Kerala-High-Court-GST-Not-Demandable-supply-of-goods-and-services-Demandable-in-absence-CGST-Act-2017-taxscan.jpg "GST Not Demandable in absence of any supply of goods/services: Kerala HC [Read Order]")
GST Not Demandable in absence of any supply of goods/services: Kerala HC [Read Order]
In a recent case, the High Court of Kerala has held that Goods and Service Tax ( GST ) is not demandable in absence of any supply of...
![Service Tax Leviable by Charitable Society looking after Socio-Economic & Welfare Matters of Ex-Servicemen and their Families: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Kerala-High-Court-Service-Tax-Charitable-Society-Kerala-HC-on-Charitable-society-service-tax-TAXSCAN.jpg "Service Tax Leviable by Charitable Society looking after Socio-Economic & Welfare Matters of Ex-Servicemen and their Families: Kerala HC [Read Order]")
Orders Issued u/s 73 of CGST Act without Digital or Physical Signature of Officer are invalid: Kerala HC [Read Order]
The Kerala High Court, in a recent ruling, held that orders issued under Section 73 of the CGST/SGST Acts without the digital or manual signature of the officer passing the order are invalid. The...
![Orders Issued u/s 73 of CGST Act without Digital or Physical Signature of Officer are invalid: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-High-Court-Section-73-of-CGST-SGST-Act-CGST-Act-SGST-Act-taxscan.jpg "Orders Issued u/s 73 of CGST Act without Digital or Physical Signature of Officer are invalid: Kerala HC [Read Order]")
![Income Tax Reassessment Notice issued against Dead Person is Invalid: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-Reassessment-Notice-issued-against-Dead-Person-Invalid-Notice-Taxscan.jpg "Income Tax Reassessment Notice issued against Dead Person is Invalid: Kerala HC [Read Order]")
Denial of Cross-Examination upon Imposing Penalty under GST Act Violates Natural Justice: Kerala HC sets aside Order [Read Order]
In a recent case, the High Court of Kerala viewed that failure to grant an opportunity for cross examination upon imposing penalty under the Central Goods & Services Tax Act, 2017 ('CGST Act')...
![Denial of Cross-Examination upon Imposing Penalty under GST Act Violates Natural Justice: Kerala HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Denial-of-Cross-Examination-kerala-hc-GST-Act-sets-aside-order-Natural-Justice.jpg "Denial of Cross-Examination upon Imposing Penalty under GST Act Violates Natural Justice: Kerala HC sets aside Order [Read Order]")
Second Appeal challenging order u/s 74 of CGST Act fails due to Non-Constitution of GSTAT: Kerala HC Stays Recovery Proceedings [Read Order]
In a recent case, the Kerala High Court stayed the recovery proceedings as it was found that the second appeal challenging the order under section 74 of the Central Goods and Service Tax ( CGST )...
![Second Appeal challenging order u/s 74 of CGST Act fails due to Non-Constitution of GSTAT: Kerala HC Stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/kerala-high-court-2.jpg "Second Appeal challenging order u/s 74 of CGST Act fails due to Non-Constitution of GSTAT: Kerala HC Stays Recovery Proceedings [Read Order]")
Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]
The Kerala High Court has held that disallowance of expense under section 37(1) of the Income Tax Act, 1961 is valid in the absence of contrary evidence to the purchase of paddy from unregistered...
![Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-High-Court-Disallowance-Disallowance-of-Expense-Paddy-Taxscan.jpg "Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]")