Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![No Re-Assessment by Revenue Beyond Period of Limitation under KVAT Act based on CAG Report: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Re-Assessment-KVAT-Act-CAG-Report-Kerala-HC-taxscan.jpg "No Re-Assessment by Revenue Beyond Period of Limitation under KVAT Act based on CAG Report: Kerala HC [Read Order]")
No Re-Assessment by Revenue Beyond Period of Limitation under KVAT Act based on CAG Report: Kerala HC [Read Order]
The Kerala High Court stated that revenue there cannot exercise power under Section 25A of the KVAT Act beyond the period of limitation prescribed...
![Non Compliance of Pre deposit Condition u/s 35 F of Central Excise Act: Kerala HCÂ Dismisses Customs Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Non-Compliance-of-Pre-deposit-Condition-Pre-deposit-Condition-Pre-deposit-Section-35-F-of-Central-Excise-Act-Central-Excise-Act-Kerala-HC-taxscan.jpg "Non Compliance of Pre deposit Condition u/s 35 F of Central Excise Act: Kerala HCÂ Dismisses Customs Appeal [Read Order]")
![Disallowance of Deduction Claim u/s 80P(2)(a)(i) of Income Tax Act without Following Precedence: Kerala HC sets aside Assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Disallowance-Deduction-Claim-Income-Tax-Act-Kerala-HC-Assessment-order-taxscan.jpg "Disallowance of Deduction Claim u/s 80P(2)(a)(i) of Income Tax Act without Following Precedence: Kerala HC sets aside Assessment order [Read Order]")
![Composite GST Order for Several Financial years is not Legally Proper: Kerala HC Directs to Pass Separate Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/GST-Order-GST-Order-for-Several-Financial-years-Several-Financial-years-Several-Financial-years-is-Not-Legally-Proper-Kerala-HC-taxscan.jpg "Composite GST Order for Several Financial years is not Legally Proper: Kerala HC Directs to Pass Separate Order [Read Order]")
![Orders ignoring Binding Precedents are in Violation of the Doctrine of Precedent and cannot be Countenanced: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Kerala-HC-Income-Tax.jpg "Orders ignoring Binding Precedents are in Violation of the Doctrine of Precedent and cannot be Countenanced: Kerala HC [Read Order]")
Ayurvedic Treatment Incidental to Resort Activities: Kerala HC upholds Luxury Tax Liability [Read Order]
In a recent judgment, the Kerala High Court upheld the imposition of luxury tax on Keraleyam Ayurvedic Resort, ruling that the Ayurvedic treatment offered by the resort was only incidental to its...
![Ayurvedic Treatment Incidental to Resort Activities: Kerala HC upholds Luxury Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Ayurvedic-Treatment-Ayurvedic-Treatment-Incidental-Resort-Activities-Kerala-HC-Kerala-HC-upholds-Luxury-Tax-Liability-Luxury-Tax-Liability-taxscan.jpg "Ayurvedic Treatment Incidental to Resort Activities: Kerala HC upholds Luxury Tax Liability [Read Order]")
1% of Disputed VAT amount has to be Paid to Kerala Legal Benefit Fund From 07.04.2016: Kerala HC [Read Order]
The Kerala High Court has held that 1% of the disputed Value Added Tax (VAT) amount has to be paid to the Kerala Legal Benefit Fund from 07.04.2016. It was held that the amendment is prospective and...
![1% of Disputed VAT amount has to be Paid to Kerala Legal Benefit Fund From 07.04.2016: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/VAT-amount-Kerala-Legal-Benefit-Fund-Kerala-Legal-Benefit-Kerala-HC-Disputed-VAT-amount-Legal-Benefit-Fund-taxscan.jpg "1% of Disputed VAT amount has to be Paid to Kerala Legal Benefit Fund From 07.04.2016: Kerala HC [Read Order]")
Registered Goods Carriage Vehicles cannot be Reclassified for One-Time Tax on Construction Use: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that vehicles registered as Goods Carriage Vehicles cannot be reclassified as Construction Equipment Vehicles solely for the purpose of levying a...
![Registered Goods Carriage Vehicles cannot be Reclassified for One-Time Tax on Construction Use: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Registered-Goods-Carriage-Vehicles-Reclassified-One-Time-Tax-Construction-Use-Kerala-HC-taxscan.webp "Registered Goods Carriage Vehicles cannot be Reclassified for One-Time Tax on Construction Use: Kerala HC [Read Order]")
Taxpayer Responsible to Prove Land's Agricultural Status to Claim Capital Gains Tax Exemption: Kerala HC [Read Order]
In a recent decision, the Kerala High Court ruled that the taxpayer has the burden of proof to establish the agricultural nature of land when claiming exemption from capital gains tax. The case...
![Taxpayer Responsible to Prove Lands Agricultural Status to Claim Capital Gains Tax Exemption: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Taxpayer-Responsible-Lands-Agricultural-Status-Agricultural-Status-Capital-Gains-Tax-Exemption-Kerala-HC-taxscan.jpg "Taxpayer Responsible to Prove Lands Agricultural Status to Claim Capital Gains Tax Exemption: Kerala HC [Read Order]")
Co-operative Societies Must Furnish Information for TDS Inquiry u/s 133(6) Even if it Exempt from TDS: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that co-operative societies must furnish information for TDS inquiries under Section 133(6) of the Income Tax Act, even if they are exempt from TDS. ...
![Co-operative Societies Must Furnish Information for TDS Inquiry u/s 133(6) Even if it Exempt from TDS: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/TDS-Kerala-HC.jpg "Co-operative Societies Must Furnish Information for TDS Inquiry u/s 133(6) Even if it Exempt from TDS: Kerala HC [Read Order]")
Waiver of VAT Arrear Request without Opting Amnesty Scheme in Many Years: Kerala HCÂ allows to avail benefit under New Amnesty Scheme [Read Order]
The Kerala High Court, in its recent judgment, has directed to avail the benefit under the Amnesty Scheme introduced by the government and rejected the request to waive Value Added Tax (VAT) without...
![Waiver of VAT Arrear Request without Opting Amnesty Scheme in Many Years: Kerala HCÂ allows to avail benefit under New Amnesty Scheme [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Kerala-High-Court-1.jpg "Waiver of VAT Arrear Request without Opting Amnesty Scheme in Many Years: Kerala HCÂ allows to avail benefit under New Amnesty Scheme [Read Order]")
Pr Commissioner of Income Tax has Authority to Cancel Registration of Assessee even without Decision from Assessing Authority: Kerala HC [Read Order]
The Kerala High Court declared the principal commissioner's power to terminate an assessee's registration without awaiting the assessing authority's action. Judges A.K. Jayasankaran Nambiar and...
![Pr Commissioner of Income Tax has Authority to Cancel Registration of Assessee even without Decision from Assessing Authority: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Pr-Commissioner-of-Income-Tax-Income-Tax-Income-Tax-has-Authority-Authority-to-Cancel-Registration-Decision-from-Assessing-Authority-Kerala-HC-taxscan.jpg "Pr Commissioner of Income Tax has Authority to Cancel Registration of Assessee even without Decision from Assessing Authority: Kerala HC [Read Order]")