Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Building Tax paid without protest cannot be a Ground for Rejecting the Claim for Exemption in a later stage: Kerala HC [Read Judgment]
The Kerala High Court in a recent decision held that the assessee who paid the building tax even without protest can claim exemption in a later stage....
![Primary Agricultural Credit Societies are under Service Tax net: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Primary Agricultural Credit Societies are under Service Tax net: Kerala HC [Read Judgment]")
Non-Renewal of Permit cannot be a Valid Ground for Exempting Vehicle Tax: Kerala HC [Read Judgment]
The Kerala High Court, in a recent decision, dismissed a petition wherein the petitioners sought for a direction to exempt the levy of vehicle tax on ground that the permit were not renewed after the...
Power to Impose Penalty u/s 47(6) of KVAT Act is not Absolute; Quantum of Penalty must be ascertained to the Gravity of Offence: Kerala HC [Read Judgment]
In a recent decision, the division bench of the Kerala High Court held that he power vested on the officer to impose penalty u/s 47(6) of the KVAT Act is not absolute and the officer cannot impose...
Assessment Proceedings without Disclosing Full Materials against the Assessee is Invalid: Kerala HC [Read Judgment]
In a recent ruling, the division bench of the Kerala High Court held that assessments completed without full and true disclosure of material necessary for assessment during the original assessment...
Kerala HC directs refund of Service Tax collected on Serving Food & Beverages having Air Conditioning Facility [Read Judgment]
In a recent ruling, the Kerala high Court directed the revenue to refund the amount collected as Service Tax for the services in relation to serving food and beverages having Air Conditioning...
DC’s Power to Extent Time limit u/s 25B of KVAT Act cannot be used to initiate Fresh Proceedings: Kerala HC [Read Judgment]
In a recent decision, the Kerala High Court held that the Deputy Commissioner has no power to extend the time limit for initiating fresh proceedings u/s 25(1) of KVAT Act. While allowing a bunch of...