NARAYANA RAMA BHAT v. THE DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that a composite adjudication order covering multiple financial years under the CGST Act is not legally sustainable. The Kerala High Court held that each financial year constitutes a separate assessment period requiring an independent order of determination. The Court directed the tax authorities […]
T.K NAVAS v. COMMISSIONER OF GOODS AND SERVICE TAXES DEPARTMENT & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reaffirms that uploading a notice on the GST common portal constitutes a valid mode of service under Section 169(1)(d) of the CGST Act. The Kerala High Court held that the statute provides multiple independent modes of service, and compliance with any one of them […]
MS. JAS NYLONS v. ASSISTANT STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that mere allegation of non-consideration of documents by the adjudicating authority does not justify invocation of writ jurisdiction under Article 226 when an effective statutory appellate remedy is available. The Kerala High Court held that disputes involving appreciation of evidence […]
ITI LIMITED v. THE JOINT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that mere allegation of non-consideration of documents by the adjudicating authority does not justify invocation of writ jurisdiction under Article 226 when an effective statutory appellate remedy is available. The Kerala High Court held that disputes involving appreciation of evidence […]
ASHOK PARASURAM UTHALE v. THE INTELLIGENCE OFFICER & ORS.
Introduction This judgment deals with the provisional release of seized goods after initiation of confiscation proceedings under Section 130 of the CGST Act. The principal issue before the Kerala High Court was whether a taxpayer could seek provisional release of goods after confiscation proceedings had commenced and under which statutory provision such a request should […]
K.A.V. SHAIK ROWTHER v. ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the distinction between denial of an opportunity of personal hearing and failure of the taxpayer to avail the opportunity already granted. The Kerala High Court held that where the department has fixed a specific date for personal hearing in the show cause notice […]
LATHEESH CHOVVATTAPADINHARE KUTHIRUMMAL v. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that uploading a show cause notice and cancellation order on the GST common portal constitutes valid statutory service under Section 169(1)(d) of the CGST Act. The Court held that once the notice is served through a mode recognized by the statute, the taxpayer […]
M/s HERCULES AUTOMOBILES INTERNATIONAL PVT. LTD. v. UNION OF INDIA & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the principles laid down by the Kerala High Court in M. Trade Links v. Union of India (2024 KLT Online 1624) regarding denial of Input Tax Credit (ITC) where suppliers become untraceable. The Court held that an assessee should not be denied ITC […]
AJITH GOPI v. STATE OF KERALA & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the scope of Section 129 regarding detention of goods in transit and reiterates the mandatory document requirements prescribed under Rule 138A of the CGST Rules. The Kerala High Court held that where goods transported from the registered premises of a supplier to the […]
SUNLIGHT BOARDS PRIVATE LIMITED v. STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment addresses the consequences of a technical error on the GST portal that resulted in an impossible tax rate being reflected in the taxpayer’s return. The Kerala High Court held that where the assessee consistently demonstrates that the mismatch between GSTR-1 and GSTR-3B arose due […]