Kerala High Court
For revenue
High Courts
Rulings of the High Court of Kerala, newest first.
3 rulings found
Kerala High Court
Where a petitioner claimed denial of opportunity to be heard in assessment proceedings due to internal disputes, health issues and entrustment of portal credentials to counsel, but hearing notices were repeatedly uploaded on GST portal and not acted upon, valid service of notice stood established and responsibility to monitor portal rested with petitioner, so writ petition challenging orders was not maintainable
Kerala High Court
Where respondents issued a single composite show cause notice and summary covering multiple financial years, such composite notice was impermissible warranting quashing of consolidated notice and summary, with liberty to issue separate notices for each relevant year and exclusion of limitation period for reinitiation from issuance of composite notice till receipt of judgment copy
Kerala High Court
Where demand under section 74 and confiscation proceedings under section 130 were founded on witness statements and request for cross examination was rejected on irrelevant grounds, denial of effective opportunity vitiated adjudication and matter was liable to be remanded for fresh proceedings