Articles

Kerala High Court quashes ITAT’s dismissal and restores actor Jayasurya’s income tax appeal for consideration on merits.

High Court Quashes ITAT Order Dismissing Actor Jayasurya’s Income Tax Appeal for Non-Appearance

Judgement

The Kerala High Court has set aside a composite Show Cause Notice holding that a common notice covering multiple assessment years is legally unsustainable.

 Kerala High Court Quashes GST Proceedings Holding Composite Show Cause Notice for Multiple Assessment Years As Invalid

High Court upholds reverse charge ITC and rejects mandatory ISD registration requirement claim.

Kerala High Court Quashes Rs.1.31 Crore GST Demand; Holds ISD Registration Was Not Mandatory Before 2025

Kerala High Court Quashes Rs 1.31 Crore GST Demand; Holds ISD Registration Was Not Mandatory Before 2025

The Kerala High Court held that once returns are filed on or before the cut-off date prescribed under said section, the time limit under Section 16(4) loses its significance.

GST Returns Filed Before Section 16(5) Cut-Off Date Entitled for ITC: Kerala High Court 

The Kerala High Court quashed a composite show cause notice covering multiple financial years, holding that separate notices must be issued for each assessment year.

Kerala High Court Quashes Composite Show Cause Notice Covering Multiple Financial Years

Once the taxpayer submits the return within the cutoff date contemplated under Section 16(5) of the Act, the timeline in Section 16(4) loses its significance," the Court held.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

High Court Quashes ITAT Order Dismissing Actor Jayasurya’s Income Tax Appeal for Non-Appearance

Kerala High Court Quashes GST Proceedings Holding Composite Show Cause Notice for Multiple Assessment Years As Invalid

Kerala High Court Quashes Rs 1.31 Crore GST Demand; Holds ISD Registration Was Not Mandatory Before 2025

GST Returns Filed Before Section 16(5) Cut-Off Date Entitled for ITC: Kerala High Court

Kerala High Court Quashes Composite Show Cause Notice Covering Multiple Financial Years

ITC Claim Cannot be Rejected if Return Submitted Before Cutoff Date: Kerala High Court