ABDUL SALEEM v. ASSISTANT COMMISSIONER, ANTI EVASION OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that High Courts should ordinarily not interfere with a Show Cause Notice (SCN) under Article 226 of the Constitution, except in exceptional circumstances. The Kerala High Court held that questions relating to the applicability of Section 122, the status of […]
M/s NEO CLASSIC CRUISE AND TOURS (P) LTD v. DEPUTY COMMISSIONER (INTELLIGENCE) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the principle that disputed questions relating to the invocation of Section 74 of the CGST Act—particularly whether there was fraud, wilful misstatement, or suppression of facts—are matters to be examined by the statutory appellate authority and not in […]
M/s VISION ACADEMY v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court explains the operation of Section 62 of the CGST Act relating to Best Judgment Assessment in cases of non-filing of returns. The Court held that where a registered person furnishes the pending returns within the statutory period contemplated under […]
M/s AKASH ROOFING v. UNION OF INDIA & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the limited scope of writ jurisdiction where an effective statutory remedy is available under the GST law. The Court held that once the constitutional validity of Section 174(2) of the CGST Act, 2017 has already been upheld by […]
P.K.JOSEPH & ORS. v. UNION OF INDIA & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court examines the constitutional scope of the GST Council’s power under Article 279A regarding the inclusion of petroleum products such as petrol and diesel within the GST regime. The petitioners, through Public Interest Litigations, sought a writ of mandamus directing […]
PETROLIV PETROLEUMS (ANGELS GROUP) v. STATE OF KERALA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court examines the scope of judicial intervention where a penalty imposed under Section 130 of the CGST Act has already been recovered, but the recovery results from a contractual adjustment made by a third party. The Court distinguished between a […]
STATE OF KERALA & ORS v. BIJI.P.M & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court concerns the implementation of the general transfer policy in the State GST Department. The dispute arose after the Kerala Administrative Tribunal stayed the annual general transfers on the ground that the Government had not implemented the online transfer system […]
PAZHASSI MOTORS v. STATE OF KERALA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court is a significant ruling on the retrospective relief granted under Section 16(5) of the CGST Act. The Court held that the newly inserted Section 16(5), which begins with a non-obstante clause overriding Section 16(4), creates an independent statutory right […]
MEDHA SERVO DRIVES PRIVATE LIMITED v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court examines the statutory limitation for filing appeals under Section 107 of the CGST Act and the validity of service of orders through the GST Common Portal under Section 169. The Court held that once an adjudication order is uploaded […]
ASHOK DRUGS (WHOLESALE) v. DEPUTY STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court is an important ruling on the scope of proceedings under Section 73 of the CGST Act and the distinction between wrong availment of Input Tax Credit (ITC) and mere erroneous classification of ITC under an incorrect tax head. The […]