Poothankara Anoopkumar v. The Superintendent & Others
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court is another important ruling interpreting the beneficial provisions introduced through Section 16(5) of the CGST Act. The Court held that where a registered person has furnished the pending returns before the statutory cut-off date prescribed under Section 16(5), the […]
M/s SHE LOUNGE v. THE DEPUTY COMMISSIONER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the legal principle that a separate Show Cause Notice (SCN) and adjudication order must be issued for each assessment year under the GST regime. The Court held that issuance of a composite SCN covering multiple financial years is […]
ABDUL GAFOOR.M. v. DEPUTY COMMISSIONER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the settled principle that the existence of an effective statutory appellate remedy under the GST Act ordinarily bars the exercise of writ jurisdiction under Article 226 of the Constitution. The Court held that where the controversy involves disputed […]
K M TRADING CO. v. THE ASSISTANT COMMISSIONER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the settled legal principle that a composite Show Cause Notice (SCN), its summary, and a consolidated adjudication order covering multiple assessment years are legally unsustainable under the GST Act. Following the binding Division Bench decisions in Joint Commissioner […]
M/s EVM MOTORS AND VEHICLES INDIA PRIVATE LIMITED v. ASSISTANT DIRECTOR
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the settled legal principle that a composite Show Cause Notice (SCN) covering multiple assessment years under the GST Act is legally impermissible. Following the binding Division Bench decisions in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi Mobiles […]
Oyster Auto Body v. State Tax Officer & Others
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the beneficial and retrospective operation of Section 16(5) of the CGST Act, introduced by the Finance Act, 2023. The Court held that where a registered person has furnished the relevant returns before the statutory cut-off date prescribed under […]
M/s Banasura Eco Resorts Private Limited v. Intelligence Officer-Intelligence Unit-1 & Others
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reinforces the settled legal position that a composite Show Cause Notice (SCN) issued for multiple assessment years under the GST law is legally unsustainable. Following the binding Division Bench decisions in Joint Commissioner (Intelligence & Enforcement) v. M/s. Lakshmi […]
MINIMOL SABU v. STATE OF KERALA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the settled legal principle that a composite Show Cause Notice (SCN) and assessment order covering multiple assessment years under the GST Act are legally unsustainable. Following the earlier Division Bench decisions in Joint Commissioner (Intelligence & Enforcement) v. […]
M/s ARANMULA CHIT FUNDS PVT. LTD. v. DEPUTY COMMISSIONER OF STATE TAX (INTELLIGENCE) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the settled legal principle that a single composite show cause notice or assessment order covering multiple financial years is not legally sustainable under the GST law. Relying upon its earlier Division Bench decisions in Joint Commissioner (Intelligence & […]
THE ENFORCEMENT OFFICER & ORS. v. M/s AUTHENTIC METALS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court is an important decision dealing with the interplay between detention proceedings under Section 129 and confiscation proceedings under Section 130 of the CGST Act. The Division Bench clarified that once confiscation proceedings have already been initiated through Form GST […]