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The Kerala High Court, in a ruling, held that input tax credit for FY 2019–20 cannot be rejected on the ground of late filing of GST returns if the return was filed before the cut-off date of 30 November 2021, as stipulated under Section 16(5) of the Central Goods and Services Tax Act (CGST). The […]
According to the Kerala Authority for Advance Ruling, the fees charged for exams by the Kerala Devaswom Recruitment Board are required to include Goods and Services Tax (GST). Additionally, the board must register for GST once it earns more than Rs 20 lakh in a year. The ruling was delivered by a coram including Jomy […]
The Kerala High Court has made an important ruling regarding the Central Goods and Services Tax (CGST) Act of 2017. It was determined that Section 16(5) serves as a non-obstante provision, which means it can override the time limits stipulated in Section 16(4). The Court emphasised that as long as taxpayers file their returns by […]
The Kerala High Court has issued a ruling stating that a Goods and Services Tax (GST) registration that has been cancelled cannot be reinstated solely for the intention of claiming Input Tax Credit (ITC) as per Section 16(6) of the CGST Act, 2017. Under Section 16(6) of the Central Goods and Services Tax Act, 2017, […]
The Kerala High Court has rejected a writ petition contesting the cancellation of a GST registration, which was filed after a delay of one year. The petitioner/assessee did not utilise the available statutory remedies within the timeframe mandated by law, leading to the dismissal of the petition. The bench of Justice Ziyad Rahman A.A. cited […]
The revisional power under Section 263 of the Income Tax Act cannot be invoked when the Assessing Officer (AO) allows a deduction under Section 32AC after a proper inquiry, the Kerala High Court stated. Justices A. Muhamed Mustaque and Harisankar V. Menon cited that only for the reason that AO extended the deduction claimed after […]
The Kerala Goods and Services Tax department has started a GST registration drive in the State in a bid to bring more traders under the tax net and ensure tax returns are submitted in said time. Finance Minister K.N. Balagopal, presenting the 2025-26 State Budget last February, had declared that State-level campaigns would be organised […]
The Kerala High Court ruled that Section 263 of the Income Tax Act, 1961, can be invoked where the Assessing Officer (AO) is not able to address the main issue in the assessment order. The bench stated that the problem does not appear to have been addressed by the assessing authority when issuing an order […]
The Kerala High Court has issued an important interim order allowing retired Union Bank employees to renew their group health insurance policies without being required to pay the 18% Goods and Services Tax (GST) on the premium amount. This provides significant immediate relief to the pensioners. The Court issued the interim order in response to […]
