Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
Continuance of Compounding Scheme till the Completion of Work is not mandatory under KVAT Act: Kerala HC [Read Judgment]
In a recent ruling, the Kerala High Court ruled that the assessee need not continue compounding scheme till the completion of work. Justice Vinod...
State cannot insist for Furnishing Security over 20% demand paid towards stay under KVAT Act: Kerala HC [Read Judgment]
Recently, in M/s Mobile Bazar v. CTO & Anr, the Kerala High Court held that the direction to furnish security for the balance amount over the 20% already deposited by the assessee is invalid in...
There can be No Limitation for Conclusion of Proceedings u/s 25(1) of the Kerala VAT Act: Kerala HC [Read Judgment]
Recently, in M/S. Paharpur Cooling Towers Limited v. State of Kerala & Ors, the Kerala High Court held that the limitation provided u/s 25(1) is only applicable for initiation of proceedings under...
Registration of FIR is not necessary for Arresting a Person under the Customs Act: Kerala HC [Read Judgment]
The division bench of the Kerala High Court, in Kishin S.Loungani v. Union of India & Anr, held that registration of FIR is not necessary before arresting a person under Section 104 of the Customs...
90% Reduction under KGST Amnesty Scheme is not available in respect of the Tax Amount: Kerala HC [Read Judgment]
In the recent decision A.V. Shine v. CTO and Anr, the Single bench of the Kerala High Court held that 90% reduction under section 23B(d) of the KGST Amnesty scheme is confined only for interest and...
Writ Petition filed by the Commissioner of Income Tax against the Order of Settlement Commission is Maintainable: Kerala HC [Read Judgment]
In a recent case, single bench of the Kerala High Court held that a Writ Petition filed by the Commissioner of Income Tax (CIT) against the order of the settlement Commission. While allowing the...