ASHOK DRUGS (WHOLESALE) v. DEPUTY STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court is an important ruling on the scope of proceedings under Section 73 of the CGST Act and the distinction between wrong availment of Input Tax Credit (ITC) and mere erroneous classification of ITC under an incorrect tax head. The […]
AHAMED USMAN v. DEPUTY COMMISSIONER-1 & OR
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court examines the time limit prescribed under Section 39(9) of the CGST Act for rectification of errors in GST returns. The Court held that an application for rectification filed far beyond the statutory limitation period cannot be entertained, even if […]
M/s INNOVATE DESIGNERS & BUILDERS PVT. LTD. v. ASSISTANT STATE TAX OFFICER, TAX PAYER SERVICE & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court clarifies the scope of Section 75(4) of the CGST Act concerning the right to a personal hearing. The Court held that where a taxpayer voluntarily and expressly waives the opportunity of personal hearing in the prescribed GST DRC-06 forms, […]
MEETHAL THOTTY AHAMEDALI v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court emphasizes that a taxpayer seeking relief against denial of Input Tax Credit (ITC) must diligently pursue the statutory remedies and cannot invoke writ jurisdiction after prolonged inaction. The Court held that although the petitioner subsequently obtained certificates from suppliers […]
SANTHIKRISHNA v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates that uploading an adjudication order on the GST Common Portal constitutes valid service under Sections 169 and 146 of the CGST Act. The Court held that once an order is uploaded on the notified Common Portal, the statutory […]
M/s GHV INDIA PVT. LTD.- EKK INFRASTRUCTURE PVT v. JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the legal principle that a consolidated Show Cause Notice (SCN) or adjudication order covering multiple assessment years is unsustainable under the GST law. Following the earlier Division Bench decisions in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi […]
ABDUL RAHIMAN KUNJU v. THE DEPUTY COMMISSIONER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court clarifies the distinction between an intimation issued before adjudication and a statutory show cause notice under Section 74 of the CGST Act. The Division Bench held that although the learned Single Judge had erroneously treated an earlier intimation (Ext.P2) […]
M/s MUNDETH PLY BOARDS v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court emphasizes the mandatory requirement of service of notice before passing a best judgment assessment under Section 62 of the CGST Act. The Court held that issuance and proper service of the statutory notice under Section 62, in accordance with […]
O. IBRAHIM KUTTY v. THE STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reinforces the beneficial relief introduced through Section 16(5) of the CGST Act, holding that where a registered person has furnished the relevant GST return before the statutory cut-off date prescribed under the provision, the restriction contained in Section 16(4) […]
M/s SREYA SOLAR AND ELECTRICALS v. SUPERINTENDENT CENTRAL TAX AND CENTRAL EXCISE KOZHIKODE RANGE II & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the legal position that the beneficial provisions of Section 16(5) of the CGST Act override the limitation contained in Section 16(4). The Court held that where a registered person has furnished the relevant GST returns before the statutory […]