BTB Marketing Private Limited v. Assistant Commissioner, Anti Evasion-I & Others
Delhi High Court | DECISION ANAYLITICAL VIDEO: INTRODUCTION The petitioner, BTB Marketing Private Limited, challenged the action of the GST authorities in sealing all of its restaurant outlets under Section 67(2) of the Delhi Goods and Services Tax Act, 2017. The dispute originated when the GST Department conducted an inspection through the Assistant Commissioner (Anti-Evasion-I), […]
ANCHERIL AGENCIES v. THE DEPUTY COMMISSIONER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Ancheril Agencies, challenged the denial of Input Tax Credit (ITC) for the financial year 2017-18 arising from an inadvertent error committed while filing the annual return in Form GSTR-9. Instead of selecting the place of supply as “Kerala”, the petitioner mistakenly selected “Other Territory”, […]
FASHION PLANET v. SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged an adjudication order dated 20.02.2024, whereby the Proper Officer confirmed reversal of Input Tax Credit (ITC) amounting to ₹2,43,273 relating to certain tax periods of FY 2018-19 claimed through GSTR-3B returns. Along with confirmation of the ITC demand, statutory interest and penalty were […]
FASHION PLANET v. SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Fashion Planet, challenged an order dated 20.02.2024 whereby the adjudicating authority confirmed the reversal of Input Tax Credit (ITC) amounting to ₹2,43,273 relating to certain months of the financial year 2018-19. Apart from confirming the tax demand, the authority also imposed interest and penalty […]
FOUR SQUARE HOSPITALITY v. SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Four Square Hospitality, challenged an order whereby Input Tax Credit (ITC) was denied on the ground that the credit was claimed beyond the time limit prescribed under Section 16(4) of the CGST/SGST Acts. During the pendency of the writ petition, Section 16(5) was inserted […]
ELSY JOY v. THE DEPUTY COMMISSIONER OF STATE TAX, THRISSUR & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner challenged an adjudication order passed under Section 73 of the CGST/SGST Acts for the Financial Year 2017-18. The primary grievance was that the adjudicating authority passed the assessment order before the expiry of the time granted to the petitioner for submitting a reply to […]
FAHAD PAREED v. STATE TAX OFFICER
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner, Fahad Pareed, challenged an assessment order dated 22.02.2024 whereby the department denied Input Tax Credit (ITC) for the Financial Year 2018-19 by invoking the limitation prescribed under Section 16(4) of the CGST/SGST Acts. Subsequently, the Finance (No. 2) Act, 2024 inserted Section 16(5) into […]
SALI P. MATHAI v. STATE TAX OFFICER
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner filed a refund application on 05.04.2021 claiming a refund of ₹17,46,210 under Section 54 of the CGST/SGST Acts. The department issued a deficiency memo under Rule 90(3) on 19.04.2021, pointing out certain defects in the refund application. After rectifying the deficiencies, the petitioner filed […]
OSEL DEVICES LIMITED (PREVIOUSLY KNOWN AS INNOVATIVE INFRATECH SOLUTIONS PVT. LTD.) v. ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO. 2 STATE GOODS AND SERVICES TAX DEPARTMENT NEYYATTINKARA, THIRUVANANTHAPURAM
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner was transporting goods accompanied by a valid tax invoice and e-way bill. During transit, the goods were intercepted by the GST authorities. The only discrepancy noticed was that the petitioner had not generated the mandatory e-invoice, though generation of an e-invoice was required under […]
NIRMAL ANANDAN NAIR NARAYANA PILLAI v. THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD RANGE-III, KOCHI
KERALA HIGH COURT | DECISION Analytical Video : Introduction The petitioner was denied the benefit of Input Tax Credit (ITC) for the financial year 2018-19 by an order dated 18.04.2024. The denial was solely based on the limitation prescribed under Section 16(4) of the CGST/SGST Acts, which restricts the time for availing ITC. Subsequently, the […]