Ayiswarya Polymers v. Assistant commissioner of GST and Central Excise
MADRAS HIGH COURT | DECISION Analytical Video : Introduction The petitioner was issued an Order-in-Original under Section 73 on 30.12.2022. Pursuant to the order, the petitioner discharged the entire tax liability by making payments on 27.03.2023 and 06.09.2024. While making one of the payments, the petitioner inadvertently paid ₹3,69,334 under the IGST head instead of […]
SDE Engineers Ltd. v. Commercial Tax Officer
TELANGANA HIGH COURT | DECISION Analytical Video : Introduction The petitioners developed and leased commercial IT parks to corporate tenants. The lease included office premises along with furniture, fixtures, parking, cafeteria, lifts, air-conditioning, DG backup, fire safety systems, sewage treatment plants and other common facilities. Lease rent was charged as a single composite amount on […]
Aviation Industry Seeks Inclusion of ATF under GST at 5% with Full ITC
ATF | DECISION Analytical Video : Introduction The Federation of Indian Airlines (FIA), representing major domestic airlines such as IndiGo, Air India, and SpiceJet, has urged the Central Government to bring Aviation Turbine Fuel (ATF) under the Goods and Services Tax (GST) regime at 5% with full Input Tax Credit (ITC). Currently, ATF is outside […]
M/s ASWATHY GAS AGENCIES v. INDIAN OIL CORPORATION LTD. & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies an important principle under GST law regarding the levy of GST on penalties recovered under commercial contracts. The Kerala High Court held that penalties imposed by Indian Oil Corporation on LPG distributors for violation of the Marketing Discipline Guidelines (MDG) do not constitute […]
M/s FORTUNE SERVICE v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This landmark judgment settles the legal position that an adjudication order passed under Section 73 of the CGST Act must bear either a digital signature or a manual signature of the adjudicating authority. The Kerala High Court held that an unsigned order is void in the […]
PETER SANTHOSH RODRIGUES v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that once proceedings for confiscation under Section 130 of the CGST Act have been initiated following detention of goods under Section 129, the proper course is to conclude the confiscation proceedings expeditiously rather than permit prolonged detention of goods. The Kerala High Court […]
M/s KE AGRO PRODUCTS PVT. LTD. v. THE JOINT COMMISSIONER OF STATE TAX & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that the High Court will ordinarily not interfere with adjudication proceedings at the show cause notice stage, particularly where the proceedings have already commenced, the taxpayer has filed a reply, and adequate opportunity of hearing and cross-examination has been granted. The Kerala High […]
MELLOW FOUNDATION BUILDERS AND DEVELOPERS PVT LTD. v. THE SUPERINTENDENT, CENTRAL TAX AND CENTRAL EXCISE & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment highlights the impact of the newly inserted Section 16(5) of the CGST Act on pending disputes relating to Input Tax Credit (ITC). The Kerala High Court held that where ITC was denied solely because returns were filed beyond the time limit prescribed under Section […]
THANGAPANDI SELVARAJ v. ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO. 1, KERALA STATE GOODS AND TAXES DEPARTMENT
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reinforces the principle that where the tax authorities rely upon statements of third parties while issuing a show cause notice, the affected taxpayer has a fundamental right to cross-examine those persons. The Kerala High Court held that denial of such an opportunity violates the […]
M/s SRI NANJUNDAPPA CONSTRUCTIONS v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the legal nature of an intimation issued under Section 73(5) of the CGST/KGST Act. The Karnataka High Court held that such an intimation is only a pre-show cause communication intended to provide the taxpayer an opportunity either to voluntarily pay the ascertained tax […]