FAHAD PAREED v. STATE TAX OFFICER
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Fahad Pareed, challenged an assessment order dated 22.02.2024 whereby the department denied Input Tax Credit (ITC) for the Financial Year 2018-19 by invoking the limitation prescribed under Section 16(4) of the CGST/SGST Acts. Subsequently, the Finance (No. 2) Act, 2024 inserted Section 16(5) into […]
SALI P. MATHAI v. STATE TAX OFFICER
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner filed a refund application on 05.04.2021 claiming a refund of ₹17,46,210 under Section 54 of the CGST/SGST Acts. The department issued a deficiency memo under Rule 90(3) on 19.04.2021, pointing out certain defects in the refund application. After rectifying the deficiencies, the petitioner filed […]
OSEL DEVICES LIMITED (PREVIOUSLY KNOWN AS INNOVATIVE INFRATECH SOLUTIONS PVT. LTD.) v. ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO. 2 STATE GOODS AND SERVICES TAX DEPARTMENT NEYYATTINKARA, THIRUVANANTHAPURAM
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner was transporting goods accompanied by a valid tax invoice and e-way bill. During transit, the goods were intercepted by the GST authorities. The only discrepancy noticed was that the petitioner had not generated the mandatory e-invoice, though generation of an e-invoice was required under […]
NIRMAL ANANDAN NAIR NARAYANA PILLAI v. THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD RANGE-III, KOCHI
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner was denied the benefit of Input Tax Credit (ITC) for the financial year 2018-19 by an order dated 18.04.2024. The denial was solely based on the limitation prescribed under Section 16(4) of the CGST/SGST Acts, which restricts the time for availing ITC. Subsequently, the […]
Ayiswarya Polymers v. Assistant commissioner of GST and Central Excise
MADRAS HIGH COURT | DECISION Analytical Video : Introduction The petitioner was issued an Order-in-Original under Section 73 on 30.12.2022. Pursuant to the order, the petitioner discharged the entire tax liability by making payments on 27.03.2023 and 06.09.2024. While making one of the payments, the petitioner inadvertently paid ₹3,69,334 under the IGST head instead of […]
SDE Engineers Ltd. v. Commercial Tax Officer
TELANGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioners developed and leased commercial IT parks to corporate tenants. The lease included office premises along with furniture, fixtures, parking, cafeteria, lifts, air-conditioning, DG backup, fire safety systems, sewage treatment plants and other common facilities. Lease rent was charged as a single composite amount on […]
Aviation Industry Seeks Inclusion of ATF under GST at 5% with Full ITC
ATF | DECISION Analytical Video : Introduction The Federation of Indian Airlines (FIA), representing major domestic airlines such as IndiGo, Air India, and SpiceJet, has urged the Central Government to bring Aviation Turbine Fuel (ATF) under the Goods and Services Tax (GST) regime at 5% with full Input Tax Credit (ITC). Currently, ATF is outside […]
M/s ASWATHY GAS AGENCIES v. INDIAN OIL CORPORATION LTD. & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies an important principle under GST law regarding the levy of GST on penalties recovered under commercial contracts. The Kerala High Court held that penalties imposed by Indian Oil Corporation on LPG distributors for violation of the Marketing Discipline Guidelines (MDG) do not constitute […]
M/s FORTUNE SERVICE v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This landmark judgment settles the legal position that an adjudication order passed under Section 73 of the CGST Act must bear either a digital signature or a manual signature of the adjudicating authority. The Kerala High Court held that an unsigned order is void in the […]
PETER SANTHOSH RODRIGUES v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that once proceedings for confiscation under Section 130 of the CGST Act have been initiated following detention of goods under Section 129, the proper course is to conclude the confiscation proceedings expeditiously rather than permit prolonged detention of goods. The Kerala High Court […]