M/s KE AGRO PRODUCTS PVT. LTD. v. THE JOINT COMMISSIONER OF STATE TAX & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that the High Court will ordinarily not interfere with adjudication proceedings at the show cause notice stage, particularly where the proceedings have already commenced, the taxpayer has filed a reply, and adequate opportunity of hearing and cross-examination has been granted. The Kerala High […]
MELLOW FOUNDATION BUILDERS AND DEVELOPERS PVT LTD. v. THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment highlights the impact of the newly inserted Section 16(5) of the CGST Act on pending disputes relating to Input Tax Credit (ITC). The Kerala High Court held that where ITC was denied solely because returns were filed beyond the time limit prescribed under Section […]
THANGAPANDI SELVARAJ v. ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO. 1, KERALA STATE GOODS AND TAXES DEPARTMENT
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reinforces the principle that where the tax authorities rely upon statements of third parties while issuing a show cause notice, the affected taxpayer has a fundamental right to cross-examine those persons. The Kerala High Court held that denial of such an opportunity violates the […]
M/s SRI NANJUNDAPPA CONSTRUCTIONS v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the legal nature of an intimation issued under Section 73(5) of the CGST/KGST Act. The Karnataka High Court held that such an intimation is only a pre-show cause communication intended to provide the taxpayer an opportunity either to voluntarily pay the ascertained tax […]
PLANTATION CORPORATION OF KERALA v. STATE OF KERALA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that although payment of the mandatory pre-deposit under Section 107 of the CGST Act is a statutory requirement for maintaining an appeal, the appellate remedy should not be defeated where the appellant is ready and willing to comply with the requirement. The Kerala […]
MARUTHENGAL MOIDEEN & ORS. v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reaffirms the principle laid down by the Kerala High Court in Rejimon Padickapparambil Alex v. Union of India, namely that the electronic credit ledger under the GST regime functions as a unified pool of funds with separate compartments for IGST, CGST, and SGST. The […]
K.A.V. SHAIK ROWTHER v. ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that failure to avail an opportunity of personal hearing cannot be equated with denial of an opportunity of hearing. The Kerala High Court held that where the assessee was duly served with a show cause notice, submitted a reply, sought additional time […]
M/s LAKSHMI MOBILE ACCESSORIES v. JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) , KOTTAYAM
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies that while a composite show cause notice covering multiple financial years may be issued under Section 74 of the CGST Act, separate adjudication orders should ordinarily be passed for each financial year. The Kerala High Court also held that where the assessee has […]
ASHOK PARASURAM UTHALE v. THE INTELLIGENCE OFFICER INTELLIGENCE UNIT-II, THIRUVANANTHAPURAM & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the interplay between Sections 67 and 130 of the CGST Act concerning the provisional release of seized goods. The Kerala High Court held that once confiscation proceedings under Section 130 have been initiated, the provisional release mechanism under Section 67(6) ceases to apply. […]
JOJI MATHAI CHERIAN v. THE STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that exemptions available under the pre-GST regime do not automatically continue after the introduction of GST unless specifically provided under the GST law. The Kerala High Court held that the GST Act contains no exemption or zero-rated provision for khadi and village products […]