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The writ petition is been dismissed by the Hon’ble Kerala High Court in the case of M/s. Global Plasto Wares v. Assistant State Tax Officer [WP (C) No. 33787 of 2023 dated October 17, 2023] and stated that the taxpayer is obligated to file the penalty when the GST collected amount does not get credited […]
The Kerala High Court has upheld the validity of proceedings conducted under Section 153C of the Income Tax Act, emphasizing that there is no mandatory requirement for a Director Identification Number (DIN) in the satisfaction note documented by the Assessing Authority. Justice Dinesh Kumar Singh’s bench has dismissed the writ petition, stating, “It cannot be […]
The Kerala High Court has made it clear that there should be no imposition of penalties or interest for filing income tax returns on time. The current writ petition, filed under Article 226 of the Constitution of India, challenges the order for the Assessment Year 2018-19 issued by the Tribunal. This order assessed a late […]
In a recent legal case, the Kerala High Court ruled in favour of the petitioner, Goparaj Gopalakrishnan Pillai, by stating that the excess Input Tax Credit (ITC) claimed in Form GST-3B, which was not reflected in GSTR-2A, should not be a reason for denying the right to claim Input Tax Credit (ITC). Mr Pillai, a […]
The issue faced by the small-scale dealers at the initial time of GST execution in learning the provisions of the GST act, Kerala High Court addressed. The orders of the assessing authority have been set aside by Justice Dinesh Kumar Singh disallowing the ITC claims of the petitioners and followed accordingly, The period involved is […]
In the recent case of M/s. Sanscorp India Pvt. Ltd. vs. the Assistant Commissioner, Goods and Service Tax Network (GSTN), Union of India – 2023(9) TMI 1002, the Kerala High Court made a significant ruling. The court held that if a taxpayer fails to submit returns for a continuous period of six months, their registration […]
The Kerala High Court has issued a directive regarding the Income Tax Returns (ITR) in cases where income tax returns were not filed due to a genuine belief in the exemption provided under Section 80P of the Income Tax Act, 1961. The current writ petitions contend the notices issued under Section 148 of the Income […]
In a significant legal case, the Kerala High Court invalidated the reassessment order, citing a violation of the mandatory provision under the Income Tax Act, of 1961. This violation pertained to the insufficient four-day period allowed for responding to the show cause notice (SCN). Representing the petitioner, Mr S Arun Raj served as counsel, while […]
The Kerala High Court set aside the assessment order under the Central Goods and Service Tax (CGST) passed without furnishing the chance of a hearing. The assessment order was on the grounds of the mismatch discovered in GSTR -1 and GSTR -3B. The petitioner, Jose Paul, filed a writ petition to challenge the show cause […]
