JOJI MATHAI CHERIAN v. THE STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that exemptions available under the pre-GST regime do not automatically continue after the introduction of GST unless specifically provided under the GST law. The Kerala High Court held that the GST Act contains no exemption or zero-rated provision for khadi and village products […]
KERALA KHADI & VILLAGE v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that exemptions available under the pre-GST regime do not automatically continue after the introduction of GST unless specifically provided under the GST law. The Kerala High Court held that the GST Act contains no exemption or zero-rated provision for khadi and village products […]
HEAVEN GIFT & TOYS v. STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that an assessment order passed under Section 73 without providing an effective opportunity of personal hearing violates the principles of natural justice. The Kerala High Court held that where the show cause notice did not clearly specify the date and time of hearing, […]
FALCON SYNERGY ENGINEERING PRIVATE LIMITED v. ASSISTANT STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the distinction between failure to grant an opportunity of hearing and failure of the taxpayer to avail the opportunity granted. The Kerala High Court held that where the department issues a show cause notice followed by multiple reminders, and the taxpayer fails to […]
ALIKUNJU KURUTTIKKAVIL SHEREEF v. STATE OF KERALA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment highlights the impact of the newly inserted Section 16(5) of the CGST Act, which extended the time limit for claiming Input Tax Credit (ITC) for the financial years 2017-18 to 2020-21. The Kerala High Court held that where ITC had been denied solely on […]
THIRUVALLA GLASS & PLYWOODS v. SUPERINTENDENT OFFICE OF THE SUPERINTENDENT & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the scope of the GST Amnesty Scheme introduced through Notification No. 7/2023. The Kerala High Court held that taxpayers who had voluntarily filed their belated returns before the amnesty notification came into force cannot be placed in a worse position than those who […]
M/s THE PLANTATION CORPORATION OF KERALA LTD. v. STATE OF KERALA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies that the GST Amnesty Scheme under Section 128A operates independently of appellate proceedings. The Kerala High Court held that dismissal of an appeal for non-payment of the mandatory pre-deposit or technical issues in the GST portal does not deprive an eligible taxpayer of […]
MASANY CONSTRUCTION EQUIPMENT PVT. LTD. v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that an assessment order passed under Section 73 must be a speaking order dealing with the taxpayer’s explanations and contentions. The Kerala High Court held that merely rejecting the taxpayer’s reply by stating that it is “not convincing” or “non-explanatory” without assigning reasons […]
SOBHA ENTERPRISES v. ASST. ENFORCEMENT OFFICER ENFORCEMENT PALAKKAD
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the statutory scheme governing detention and release of goods under Section 129 of the CGST Act. The Kerala High Court held that once proceedings under Section 129 have been initiated, release of the detained goods and vehicle should ordinarily be governed by the […]
MJBR MARKETING AND FINANCIAL SERVICES PVT. LTD. v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that mere availment of Input Tax Credit (ITC) under the wrong tax head due to a bona fide human error does not automatically amount to wrongful availment warranting proceedings under Section 73 of the CGST Act. Relying upon Rejimon Padickapparambil Alex v. Union […]