Kenya Revenue Authority has launched a crackdown in Kisumu targeting over three million registered taxpayers in Western Kenya who file nil returns or fail to file at all.

The High Court held that once concessional late fee under Section 47 is paid for delayed GSTR-9 filing, a separate general penalty under Section 125 cannot be imposed. The additional penalty was ...

The Court refused to entertain a writ petition challenging rectification orders under Section 161, holding that the petitioner must pursue the statutory appellate remedy instead of invoking Article ...