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 […]
ABDUL SALEEM v. ASSISTANT COMMISSIONER, ANTI EVASION OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that High Courts should ordinarily not interfere with a Show Cause Notice (SCN) under Article 226 of the Constitution, except in exceptional circumstances. The Kerala High Court held that questions relating to the applicability of Section 122, the status of […]
M/s NEO CLASSIC CRUISE AND TOURS (P) LTD v. DEPUTY COMMISSIONER (INTELLIGENCE) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the principle that disputed questions relating to the invocation of Section 74 of the CGST Act—particularly whether there was fraud, wilful misstatement, or suppression of facts—are matters to be examined by the statutory appellate authority and not in […]
M/s VISION ACADEMY v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court explains the operation of Section 62 of the CGST Act relating to Best Judgment Assessment in cases of non-filing of returns. The Court held that where a registered person furnishes the pending returns within the statutory period contemplated under […]
M/s AKASH ROOFING v. UNION OF INDIA & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the limited scope of writ jurisdiction where an effective statutory remedy is available under the GST law. The Court held that once the constitutional validity of Section 174(2) of the CGST Act, 2017 has already been upheld by […]