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The Kerala High Court ruled that when contract rates are fixed, including GST and other applicable taxes, the contractor cannot claim GST in addition to the fixed rates. Consequently, the writ petition was dismissed. The applicant is a partnership firm involved in undertaking contracts for the construction of roads and bridges and is cited to […]
The Kerala High Court mentioned that the Joint Commissioner has jurisdiction to initiate proceedings u/s 56 of the KVAT Act against the assessment order passed under remand. The Division Bench of Justices A.K. Jayasankaran Nambiar and Easwaran S. noted that “when the fresh assessment order was passed consequence to the remand, the original assessment order […]
The Kerala High Court ruled that vehicles registered as Goods Carriage Vehicles cannot be reclassified as Construction Equipment Vehicles solely to levy a one-time tax. A transport company, Vee Tee Logistics, had registered four vehicles as Goods Carriage Vehicles and paid taxes under the Kerala Motor Vehicles Taxation Act, 1976. Subsequently, the Transport Department tried […]
The Kerala High Court has ruled that Article 226 cannot be invoked against a show cause notice issued u/s 74 of the CGST Act at a preliminary stage. “Article 226 of the Constitution of India is not meant to be used to break the resistance of the Revenue in this fashion. In the exercise of […]
It was said by the Kerala High Court that consolidated Show cause notice engaging diverse assessment years could be furnished when the common period of adjudication is there. “Issuing a consolidated show cause notice covering various financial/assessment years would cause prejudice to an assessee who would not get the full period envisaged for adjudication under […]
It was mentioned by the Kerala High Court that the illegal cash seizure via the GST department and handing over to the income tax department is not regulatory u/s 132A of the Income Tax Act. The Division Bench of Justices A.K. Jyasankaran Nambiar and Easwaran S. ruled that “Cash amount seized from the premises of […]
The High Court of Kerala in a case ruled that Goods and Service Tax ( GST ) is not demandable in lack of any supply of goods/services. The court validating the findings in the impugned orders has declared that the respondent corporation shall not be qualified to collect the tax under the provisions of the […]
It was carried by the Kerala High Court that cash in a bank account is a ‘property’ liable for provisional attachment u/s 281B of the Income Tax Act. The Division Bench of Justices Sathish Ninan and Shoba Annamma Eapen stated that “the mere fact that a Bank account is not explicitly provided under Section 281B […]
The Kerala High Court stated that the Commissioner of Income Tax has the authority to review and make changes to tax decisions under Section 263 of the Income Tax Act, 1961. The Division Bench of Justices A.K. Jayasankaran Nambiar and Easwaran S. noted that “The role of the assessing officer under the Income Tax Act, […]
