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 […]
SURABHI IMPORTS AND EXPORTS v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that a writ petition cannot be dismissed on the basis of issues that were never raised by the petitioner. The Kerala High Court held that where a refund claim under the GST Act was mistakenly tagged with a batch of cases challenging the […]
ST. ANTONY TRADING AND TRANSPORT PVT. LIMITED v. JOINT COMMISSIONER (APPEALS)
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies that the Appellate Authority under the CGST Act has no power to dismiss an appeal merely for the non-appearance of the appellant. The Kerala High Court held that Section 107(12) mandates the Appellate Authority to decide every appeal on merits by framing points […]
VIDYADHARAN V M v. THE STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that where a taxpayer fails to respond to a show cause notice, does not avail the opportunity of personal hearing, and also neglects the statutory remedies of revocation under Section 30 or appeal under Section 107, the High Court will ordinarily refuse to […]
SURYA RESMI TRADERS v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the requirements of valid electronic service of notices under the GST regime. The Kerala High Court held that, prior to the revamping of the GST portal, merely uploading a show cause notice or assessment order in the “Additional Notices/Orders” tab instead of the […]