Kerala High Court
Kerala high Court,Kerala HC ,High court of Kerala
![Challenge on Penalty Proceedings u/s 25(1) of KVAT Act : Kerala HC Directs SGST Dept to Pass an Order on Cross-examination Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Cross-examination-Application.jpg "Challenge on Penalty Proceedings u/s 25(1) of KVAT Act : Kerala HC Directs SGST Dept to Pass an Order on Cross-examination Application [Read Order]")
Challenge on Penalty Proceedings u/s 25(1) of KVAT Act : Kerala HC Directs SGST Dept to Pass an Order on Cross-examination Application [Read Order]
In a recent case regarding challenge on penalty proceedings under section 25(1) of the Kerala Value Added Tax (KVAT) Act, 2003, the Kerala High...
![Registration of Trust u/s 12A of Income Tax cannot be Rejected due to Delay Occured to Approve Amendment in Memorandum and Bye Laws: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/authenticity-of-activities-and-compliance-relevant-laws-ITAT-consider-registration-trust-Income-Tax-Act-TAXSCAN-1.jpg "Registration of Trust u/s 12A of Income Tax cannot be Rejected due to Delay Occured to Approve Amendment in Memorandum and Bye Laws: Kerala HC [Read Order]")
![Revised Property Tax for Past 3 Years to be paid by Building Owners Liable after Adjusting Already Paid Amount: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Revised-Property-Building-Owners-Liable-Adjusting-Paid-Amount-Kerala-HC-taxscan.jpg "Revised Property Tax for Past 3 Years to be paid by Building Owners Liable after Adjusting Already Paid Amount: Kerala HC [Read Order]")
![Ex-Chief Secretary K.M. Abraham Faces CBI Probe Over Disproportionate Assets: Kerala HC Orders Enquiry [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Ex-Chief-Secretary-K.M.-Abraham-CBI-Probe-Disproportionate-Assets-Kerala-HC-Enquiry-taxscan.jpg "Ex-Chief Secretary K.M. Abraham Faces CBI Probe Over Disproportionate Assets: Kerala HC Orders Enquiry [Read Order]")
![GST Appellate Authority Must Pass Order on Merits Even of Non Appearance: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Appellate-Authority.jpg "GST Appellate Authority Must Pass Order on Merits Even of Non Appearance: Kerala HC [Read Order]")
Kerala HC quashes Demand of Late Fee payment u/s 234 E of Income Tax Act Citing Bereft of Jurisdiction [Read Order]
In a recent case, the Kerala High Court quashed the demand of late fee payment under section 234 E of the Income Tax Act, 1961 as the demand in intimations for the period from 2012-13 is bereft of...
![Kerala HC quashes Demand of Late Fee payment u/s 234 E of Income Tax Act Citing Bereft of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Kerala-HC-Kerala-HC-Quashes-Kerala-HC-Quashes-Demand-of-Late-Fee-payment-taxscan.jpg "Kerala HC quashes Demand of Late Fee payment u/s 234 E of Income Tax Act Citing Bereft of Jurisdiction [Read Order]")
Interest Received on Delayed Compulsory Agricultural Land Acquisition Compensation be Classified as 'Capital Gain': Kerala HC [Read Order]
In a recent ruling, the Kerala High Court has ruled that the interest received on delayed compensation for compulsory agricultural land acquisition will be treated as Capital Gain as it is an accrual...
![Interest Received on Delayed Compulsory Agricultural Land Acquisition Compensation be Classified as Capital Gain: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Capital-Gain-1.jpg "Interest Received on Delayed Compulsory Agricultural Land Acquisition Compensation be Classified as Capital Gain: Kerala HC [Read Order]")
GST: Kerala HC rules Detention for Undeclared Goods u/s 129 Valid, Orders Release on Penalty Payment [Read Order]
In a recent decision, the Kerala High Court held that detention of goods under Section 129 of the CGST Act is valid when goods transported are found in excess of those covered by the invoice and...
![GST: Kerala HC rules Detention for Undeclared Goods u/s 129 Valid, Orders Release on Penalty Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Kerala-HC-taxscan.jpg "GST: Kerala HC rules Detention for Undeclared Goods u/s 129 Valid, Orders Release on Penalty Payment [Read Order]")
Time to Deposit Balance E-Auction Bid Amount Can Be Extended Under Article 226 in Exceptional Cases: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that the time for remitting the balance bid amount in an e-auction conducted by the Debt Recovery Tribunal (DRT) can be extended by the High Court under...
![Time to Deposit Balance E-Auction Bid Amount Can Be Extended Under Article 226 in Exceptional Cases: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Deposit-Balance-E-Auction-Bid-Amount-Deposit-Balance-Extended-Under-Article-226-txascan.jpg "Time to Deposit Balance E-Auction Bid Amount Can Be Extended Under Article 226 in Exceptional Cases: Kerala HC [Read Order]")
Rs.1.5 crores Illegal Gratification by GST Intelligence Officer: Kerala HC quashes Proceedings under PC Act in Absence of Evidence [Read Order]
In a recent case on huge amount of Illegal Gratification, the Kerala High Court quashed the proceedings under the Prevention of Corruption Act (PC) ,1988 as there was no evidence to establish the...
![Rs.1.5 crores Illegal Gratification by GST Intelligence Officer: Kerala HC quashes Proceedings under PC Act in Absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Illegal-Gratification-Illegal-Gratification-by-GST-Intelligence-Officer-GST-Intelligence-Officer-Kerala-HC-taxscan.jpg "Rs.1.5 crores Illegal Gratification by GST Intelligence Officer: Kerala HC quashes Proceedings under PC Act in Absence of Evidence [Read Order]")
College Supplying Food through Canteen run by Educational Trust Must Register under KVAT Act: Kerala HC [Read Order]
In a recent case, the Kerala High Court has held that a college supplying food through canteen, though managed by an educational trust, is liable for registration under Kerala Value Added Tax Act (...
![College Supplying Food through Canteen run by Educational Trust Must Register under KVAT Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/College-Supplying-Food-Canteen-run-by-Educational-Trust-Educational-Trust-Educational-Trust-Must-Register-Under-KVAT-Act-taxscan.jpg "College Supplying Food through Canteen run by Educational Trust Must Register under KVAT Act: Kerala HC [Read Order]")
Lottery Tickets Sale not fall under ‘Auxiliary Service’, Service Tax Not Payable: Kerala HC [Read Order]
In a recent case, the Kerala High Court has held that service tax is not payable on the sale of lottery tickets, as it does not fall under the purview of auxiliary service or taxable service as...
![Lottery Tickets Sale not fall under ‘Auxiliary Service’, Service Tax Not Payable: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Lottery-Tickets-Sale-Kerala-high-court-Service-Tax-Auxiliary-Service-TAXSCAN.jpg "Lottery Tickets Sale not fall under ‘Auxiliary Service’, Service Tax Not Payable: Kerala HC [Read Order]")