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Kerala High Court Quarterly Digest: January To March, 2024 [Citations 1

Nominal Index Citations [2023 LiveLaw (Ker) 1-210]Union of India & Ors. v. P.K. Santhosh Kumar, 2024 LiveLaw (Ker) 1P C Najeeb v State of Kerala, 2024 LiveLaw (Ker) 2George Mathew v. State of Kerala,...

Idukki , Kerala , India , Pattambi , Alappuzha , Karnataka , Ernakulam , Ajan , Uttar-pradesh , Padma , Jharkhand , Vandiperiyar

Indirect Tax Cases Quarterly Digest : 2024

Supreme Court Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court Case Title: M/s Global...

Madras , Tamil-nadu , India , Allahabad , Uttar-pradesh , New-delhi , Delhi , State-of-goa , Goa , Ranchi , Jharkhand , Bombay

Indirect Tax Cases Monthly Round Up: March 2024

Supreme Court Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court Case Title: M/s Global...

Delhi , India , New-delhi , Jaipur , Rajasthan , Uttar-pradesh , Bombay , Maharashtra , Kerala , Allahabad , Madras , Tamil-nadu

Kerala High Court Monthly Digest: March 2024 [Citations: 146-210]

Nominal Index [Citations: 2024 LiveLaw (Ker) 146 – 210]Ahammedkutty Bran v Sukumaran 2024 LiveLaw (Ker) 146 B. v State of Kerala 2024 LiveLaw (Ker) 147 Manuja Mythri v Advocate T K Ajan 2024 LiveLaw...

Kerala , India , Bulgaria , Thrissur , Calicut , Andaman-and-nicobar-islands , Israel , Kenya , Bombay , Maharashtra , Kottayam , Ajan

Kerala Budget 2024-25: Additional revenue mobilisation through river sand removal, hiking fees for services, courts and gallonage fee of IMFL

Kerala Budget 2024-25: Additional revenue mobilisation through river sand removal, hiking fees for services, courts and gallonage fee of IMFL
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Kadalundi , Kerala , India , Chaliyar , High-court , Kerala-state-beverages-corporation-bevco , Registration-department , Sessions-court , Kerala-state-beverages-corporation , Kerala-value-added-tax-act , Kerala-agricultural-income-tax-act

Re-Sellers Of Machine Adopted Same Classification As Seller: Kerala High Court Quashes Penalty Under KVAT Act

The Kerala High Court has quashed the penalty under the Kerala Value Added Tax (KVAT) Act and held that re-sellers of machines have not wilfully classified machines under the wrong head and have...

India , Kerala , Justice-dinesh-kumar-singh , M-gopikrishnan-nambiar , Kerala-high-court , Kerala-value-added-tax , Digital-multifunctional-devices- , Third-schedule , Kerala-value-added-tax-act , Digital-multifunctional-device- , Customs-act

Provisions For Self-Assessment Are More Onerous Than Regular Assessment Regime: Kerala High Court

The Kerala High Court has held that filing an untrue or incorrect return assumes more rigour in the teeth of the onerous obligation, resulting in the imposition of a penalty.The bench of Justice...

India , Kerala , Justice-dinesh-kumar-singh , Kerala-high-court , Kerala-value-added-tax-act , Assessing-officer , Assessing-authority , For-petitioner , Elf-assessment , Nerous , Egular-assessment

No bar on seeking to restore tax appeal on failure to avail Kerala VAT Amnesty Scheme benefit: Supreme Court

The Supreme Court said that since the appellant did not get the benefit under the amnesty scheme, he was entitled to have his tax appeal heard on merits.

Kerala , India , Chavakkad , Supreme-court , Kerala-high-court , Sales-tax-officer , Kerala-value-added-tax , Joint-commissioner , Justicebv-nagarathna , Justie-ujjal-bhuyan , Supreme-court-of-india

KVAT Act | Tax Doesn't Apply To Transfer Of Goods But To Transfer Of 'Right To Use' Goods: Kerala High Court

In a significant ruling, the Kerala High Court recently held that the tax under the KVAT Act applied not to the transfer of goods but to the transfer of the right to use goods.A division bench of...

Delhi , India , Kerala , State-of-kerala , Ernakulam , Narayani-harikrishnan , Mohamed-rafiq , Justice-mohammed-nias , Quick-heal-technologies-ltd , Service-tax , First-appellate-authority , High-court

No Bar In Assessee Seeking Restoration Of Appeal After Being Unsuccessful In Availing Amnesty Scheme: Supreme Court

The Supreme Court has ruled that since appeal is a statutory remedy, the assessee cannot be barred from seeking restoration of the appeal which was withdrawn by him as a pre-condition for availing the...

Kerala , India , Ujjal-bhuyan , Mohammed-sadique , Alim-anvar , Division-bench , Supreme-court , Kerala-high-court , High-court , Joint-commissioner , Kerala-value-added-tax-act , Sales-tax-officer