Tag Archives: HIGH COURT OF KERALA

In assessment of trust, AO cannot invoke section 68 for non-corporate entities without verifying statutory conditions.

By | September 8, 2026
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In assessment of trust, AO cannot invoke section 68 for non-corporate entities without verifying statutory conditions. Issue Whether an addition under Section 68 can be made in the hands of an assessment-exempt public charitable trust regarding voluntary contributions/corpus donations without the Assessing Officer satisfying the primary statutory conditions and establishing that the receipts represent unexplained… Read More »

Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal

By | September 5, 2026
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Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Issue Whether tax authorities can reckon the limitation period from a subsequent manual filing date under Rule 97A to… Read More »

ITC Disallowance Time-Bar Quashed as All GST Returns Were Furnished Before Mandatory November 30 Cut-off

By | September 5, 2026
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ITC Disallowance Time-Bar Quashed as All GST Returns Were Furnished Before Mandatory November 30 Cut-off Issue Whether input tax credit (ITC) under Section 16 of the CGST/KSGST Act can be disallowed on the ground of time limitation when all relevant GST returns for the periods December 2018 to March 2019, November 2019 to March 2020,… Read More »

Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only

By | September 3, 2026
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Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only Issue Whether interest under Section 50(1) on belatedly filed GST returns applies only to the tax liability discharged through the electronic cash ledger or also extends to the portion paid via the electronic credit ledger. Facts Period: Assessment Years /… Read More »

Order under Section 148A(3) was quashed as the Assessing Officer failed to consider the assessee’s explanation that the marked-to-market loss had already been taxed in the preceding assessment year.

By | August 31, 2026
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Order under Section 148A(3) was quashed as the Assessing Officer failed to consider the assessee’s explanation that the marked-to-market loss had already been taxed in the preceding assessment year. Issue Whether Section 148A requires the Assessing Officer to disclose the exact source of information (such as an audit objection) to the assessee, or whether conveying… Read More »

Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable

By | August 29, 2026
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Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Issue Whether issuing single, composite show-cause notices and passing composite assessment/demand orders clubbing multiple assessment years under Sections 73, 74, and 75 of the CGST/KGST Act is… Read More »

Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices

By | August 29, 2026
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Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Issue Whether a writ petition under Article 226 challenging a GST assessment order under Section 73 disallowing ITC due to GSTR-3B… Read More »

Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline

By | August 29, 2026
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Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Issue Whether the disallowance of Input Tax Credit (ITC) for the period October 2017 to March 2018 on the ground of time bar is legally… Read More »

Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5)

By | August 27, 2026
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Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Issue Whether an assessee who filed GST returns for the period January to March 2019 on 31.10.2019 is entitled to claim Input Tax Credit (ITC) under the extended timeline… Read More »

Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation

By | August 22, 2026
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Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Issue Whether an assessee can seek permission to revise Value Added Tax (VAT) returns to include omitted inward and outward stock transfers prior to the initiation of… Read More »