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 […]
AHAMED USMAN v. DEPUTY COMMISSIONER-1 & OR
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court examines the time limit prescribed under Section 39(9) of the CGST Act for rectification of errors in GST returns. The Court held that an application for rectification filed far beyond the statutory limitation period cannot be entertained, even if […]
M/s INNOVATE DESIGNERS & BUILDERS PVT. LTD. v. ASSISTANT STATE TAX OFFICER, TAX PAYER SERVICE & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court clarifies the scope of Section 75(4) of the CGST Act concerning the right to a personal hearing. The Court held that where a taxpayer voluntarily and expressly waives the opportunity of personal hearing in the prescribed GST DRC-06 forms, […]
MEETHAL THOTTY AHAMEDALI v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court emphasizes that a taxpayer seeking relief against denial of Input Tax Credit (ITC) must diligently pursue the statutory remedies and cannot invoke writ jurisdiction after prolonged inaction. The Court held that although the petitioner subsequently obtained certificates from suppliers […]
SANTHIKRISHNA v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates that uploading an adjudication order on the GST Common Portal constitutes valid service under Sections 169 and 146 of the CGST Act. The Court held that once an order is uploaded on the notified Common Portal, the statutory […]