M/s EXOS IT MANAGEMENT PRIVATE LIMITED v. THE ASSISTANT ENFORCEMENT OFFICER, THE DEPUTY COMMISSIONER OF STATE TAX & GST (APPEALS) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment highlights the procedural safeguards available to an appellant where a temporary GST registration created solely for filing an appeal expires before the appeal is decided. The Kerala High Court held that an assessee should not be deprived of pursuing the statutory appeal merely because […]
SHAJI GEORGE AND PETER SANTHOSH RODRIGUES v. STATE TAX OFFICER (ENFORCEMENT), AND DEPUTY COMMISSIONER (INTELLIGENCE), KOZHIKOD
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that once goods and conveyance are confiscated under Section 130 of the CGST Act, the High Court will ordinarily not grant provisional release in a writ petition, particularly where the confiscation order itself is not under challenge and disputed questions of fact exist. […]
MANISSERY JAYACHANDRAN v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reinforces the legal principle laid down by the Kerala High Court in Rejimon Padickapparambil Alex v. Union of India, holding that the Electronic Credit Ledger under the GST regime functions as a unified wallet comprising separate compartments for IGST, CGST, and SGST. The Court […]
GRAND HYUNDAI v. THE STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that when a statutory appeal against an assessment order is already pending before the Appellate Authority, the High Court ordinarily will not exercise its writ jurisdiction under Article 226. While acknowledging the legal principles laid down in Rejimon Padickapparambil Alex v. Union of […]
M/s S & D SALES MARKETING v. THE DEPUTY COMMISSIONER OF STATE TAX & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reinforces the principle that the Electronic Credit Ledger under the GST regime functions as a common pool of Input Tax Credit (ITC), with separate compartments for CGST, SGST, and IGST. Relying upon its earlier landmark decision in Rejimon Padickapparambil Alex v. Union of India […]
NARAYANA RAMA BHAT v. THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that a composite adjudication order covering multiple financial years under the CGST Act is not legally sustainable. The Kerala High Court held that each financial year constitutes a separate assessment period requiring an independent order of determination. The Court directed the tax authorities […]
T.K NAVAS v. COMMISSIONER OF GOODS AND SERVICE TAXES DEPARTMENT & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reaffirms that uploading a notice on the GST common portal constitutes a valid mode of service under Section 169(1)(d) of the CGST Act. The Kerala High Court held that the statute provides multiple independent modes of service, and compliance with any one of them […]
MS. JAS NYLONS v. ASSISTANT STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that mere allegation of non-consideration of documents by the adjudicating authority does not justify invocation of writ jurisdiction under Article 226 when an effective statutory appellate remedy is available. The Kerala High Court held that disputes involving appreciation of evidence […]
ITI LIMITED v. THE JOINT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that mere allegation of non-consideration of documents by the adjudicating authority does not justify invocation of writ jurisdiction under Article 226 when an effective statutory appellate remedy is available. The Kerala High Court held that disputes involving appreciation of evidence […]
ASHOK PARASURAM UTHALE v. THE INTELLIGENCE OFFICER & ORS.
Introduction This judgment deals with the provisional release of seized goods after initiation of confiscation proceedings under Section 130 of the CGST Act. The principal issue before the Kerala High Court was whether a taxpayer could seek provisional release of goods after confiscation proceedings had commenced and under which statutory provision such a request should […]