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Kerala High Court Justice Dinesh Kumar Singh recently instructed M/S. N.T.K. Jewellers to formally contest the Goods and Services Tax (GST) Adjudication Notice through a statutory appeal. This decision stemmed from the absence of evidence suggesting any issues with the proper delivery of the GST DRC-01 notice. M/S. N.T.K. Jewellers filed a challenge against the […]
The Kerala High Court clarified that officials are authorized to use their power of arrest according to Section 69 of the Kerala State Goods and Services Act, 2017 if they have reasonable grounds to believe that an offence under Section 132 has occurred and that custodial interrogation is necessary. Section 132 (1) outlines penalties for […]
The Kerala High Court in the case of Chukkath Krishnan Praveen Vs. The state of Kerala permitted the rectification of GSTR-3B because GST ITC claimed as IGST rather than CGST and SGST. As Per the Official Judgment Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for […]
Under section 148A(b) of the Income Tax Act 1961 the Kerala High Court has stated that the order issued without affording the personal hearing is not valid and set aside the reassessment order. The order under Section 148 A(b) of the Income Tax Act, 1961, and notice under Section 148 of the Income Tax Act […]
The notice intimating the payment of the agreed-upon instalment sum of tax, which was due as the assessee failed to fulfil the Goods and Service Tax (GST) liability under the Amnesty Scheme, has been upheld by the Kerala High Court. The petitioner in this case is Farooque Construction, a partnership firm registered under the Central […]
The High Court of Kerala in the case of M/S. HILTON GARDEN INN Vs. THE COMMISSIONER OF KERALA GST has ruled that GST interest could not be imposed on the non-filing of GSTR-3B because of GSTN Cancellation. The current writ petition seeks to overturn Exhibit P-14, which instructs the petitioner to immediately pay the interest […]
Under section 40 (3) of the Income Tax Act, 1961 the Kerala High Court kept the addition in the absence of the material proof. The order of the Income Tax Appellate Tribunal, Cochin Bench is been contested by the applicant PV Thomas. The appellant who is a dealer in the used car has filed an […]
The Kerala High Court has instructed the Assessing Authority to review the petitioner’s arguments based on Circular No.183/15/2022-GST dated 27.12.2022 from the Government of India, Department of Revenue. This directive was prompted by the petitioner’s denial of legitimate Input Tax Credit (ITC), which was solely due to variations in ITC figures between the GST returns […]
The Kerala High Court has issued a directive in a writ petition, instructing the petitioner, M/s Brothers Trade Links, to approach the appellate authority under Section 107 of the Goods and Services Tax Act, 2017 (GST Act), seeking permission to rectify an error in Form GSTR-3B. The petitioner, M/s Brothers Trade Links, approached the court […]
