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 […]
M/s MALABAR TRADE LINKS v. SUPERINTENDENT
Introduction This judgment of the Kerala High Court reiterates the settled legal principle that a composite Show Cause Notice (SCN) and a composite Order-in-Original covering multiple assessment years are not legally sustainable under the GST law. The Court reaffirmed that each financial year constitutes a separate assessment period requiring an independent Show Cause Notice and […]
M/s CREATORS CONSTRUCTIONS v. THE ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reinforces the settled legal principle that a single Show Cause Notice (SCN) or a single adjudication order covering multiple assessment years is impermissible under the GST law. The Court reiterated that each financial year constitutes an independent assessment period […]
KALLETTUMKARA SERVICE CO-OPERATIVE BANK LTD v. DEPUTY COMMISSIONER (INTELLIGENCE) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the settled legal position that a single Show Cause Notice covering multiple assessment years is not permissible under the GST law. The Court held that every financial year constitutes a distinct assessment period requiring an independent adjudication. Consequently, […]