Judgement

Kerala HC dismisses Santhom Metacast’s GST Section 73 writ petition, allowing the company to challenge the order through a statutory appeal under Section 107.

Kerala HC Dismisses ITC Dispute; Upholds Company’s Right to Appeal Against GST Section 73 Order

Supreme Court stays Section 74 GST proceedings, holding that GR Infra’s challenge to a vague fraud-based notice raises a prima facie case; notice issued to State.

SC Stays GST Proceedings: Show-Cause Notice Under Section 74 Lacks Material Particulars

The court agreed that the petitioner was not directly responsible for the delay in submitting the audit report, as the same was caused due to the Audit Process.

Kerala High Court Rules No Penalty u/s 271B If Delay in Filing Audit Report is Due to Statutory Audit Process

Kerala High Court grants ITC to the taxpayer, holding that Section 16(5) overrides Section 16(4) since the returns were filed before the prescribed cutoff date.

ITC Cannot Be Denied When Returns Filed Within Section 16(5) Deadline, Rules Kerala HC

The woman appealed to the court to direct the tax authorities not to proceed against her property for the alleged liability of her husband.

Sales Tax recovery proceedings cannot be initiated against wife for liability of her husband: HC

SC dismisses Kanak Impex’s SLP; Bombay High Court’s ruling restoring full addition under Section 69C stands affirmed

Explore Our Blogs

Kerala HC Dismisses ITC Dispute; Upholds Company’s Right to Appeal Against GST Section 73 Order

SC Stays GST Proceedings: Show-Cause Notice Under Section 74 Lacks Material Particulars

Kerala High Court Rules No Penalty u/s 271B If Delay in Filing Audit Report is Due to Statutory Audit Process

ITC Cannot Be Denied When Returns Filed Within Section 16(5) Deadline, Rules Kerala HC

Sales Tax recovery proceedings cannot be initiated against wife for liability of her husband: HC

SC Upholds 100% Disallowance on Bogus Purchases: Company Fails to Prove Genuineness of Transactions