ST. ANTONY TRADING AND TRANSPORT PVT. LIMITED v. JOINT COMMISSIONER (APPEALS)
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies that the Appellate Authority under the CGST Act has no power to dismiss an appeal merely for the non-appearance of the appellant. The Kerala High Court held that Section 107(12) mandates the Appellate Authority to decide every appeal on merits by framing points […]
VIDYADHARAN V M v. THE STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that where a taxpayer fails to respond to a show cause notice, does not avail the opportunity of personal hearing, and also neglects the statutory remedies of revocation under Section 30 or appeal under Section 107, the High Court will ordinarily refuse to […]
SURYA RESMI TRADERS v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the requirements of valid electronic service of notices under the GST regime. The Kerala High Court held that, prior to the revamping of the GST portal, merely uploading a show cause notice or assessment order in the “Additional Notices/Orders” tab instead of the […]
MODICARE LIMITED v. THE ASST. COMMISSIONER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reaffirms the constitutional validity of Section 174(2) of the Kerala State GST Act, 2017, which preserves proceedings, liabilities and rights arising under the repealed tax laws after the introduction of GST. The Kerala High Court held that the issue had already been conclusively decided […]
M/s LAKSHMI MOBILE ACCESSORIES v. JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) OFFICE OF THE JOINT COMMISSIONER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the limited scope of writ jurisdiction in matters involving disputed questions of fact arising from GST assessments. The Kerala High Court held that where the adjudicating authority has not relied upon third-party statements while passing an assessment order under Section 74, the assessee […]
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 […]