CHELLAKUDAM VARGHESE DEVASSYKUTTY v. THE STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court is another important decision interpreting the retrospective relief granted under Section 16(5) of the CGST Act, introduced by the Finance Act, 2023. The Court reaffirmed that where a registered person has furnished the relevant GST returns on or before […]
WE MATCH v. STATE TAX OFFICER TPS CIRCLE (PALARIVATTOM) & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court reiterates the legal position regarding the retrospective benefit granted under Section 16(5) of the CGST Act, which was introduced through the Finance Act, 2023 to provide relief to taxpayers who had lost Input Tax Credit (ITC) solely due to […]
M/s Deepam Palm Dish v. State Tax Officer & Others
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment is a significant ruling on the retrospective relief granted under Section 16(5) of the CGST Act, introduced through the Finance Act, 2023. The Kerala High Court held that where a registered person has furnished the returns before the statutory cut-off date prescribed under Section […]
KANJIRAMKUNNEL CONSTRUCTIONS v. THE SUPERINTENDING ENGINEER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court deals with an important transitional GST issue relating to reimbursement of GST on works contracts awarded before the introduction of GST but executed after 01.07.2017. The Court held that a contractor cannot be compelled to bear the additional GST […]
THE FEDERAL BANK LIMITED v. THE ADDITIONAL DIRECTOR & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment of the Kerala High Court settles an important procedural issue under the GST law regarding the validity of composite Show Cause Notices (SCNs) covering multiple financial years. The Court held that a single consolidated Show Cause Notice issued for several assessment years is not […]
Radha Mohan Patra v. The Additional CT & GST Officer, Mayurbhanj Circle, Odisha
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the consistent view adopted by the Orissa High Court regarding revocation of cancelled GST registrations. The Court held that where a taxpayer is willing to regularize all statutory defaults by paying tax, interest, late fee, penalty and other dues, procedural delay in seeking […]
M/s. Mohanty Enterprises v. Commissioner, CT & GST, Odisha
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the liberal approach adopted by the Orissa High Court in cases involving cancellation of GST registration, where the registered person expresses willingness to regularize past non-compliance by paying all outstanding statutory dues. Following its earlier decision in M/s. Mohanty Enterprises v. Commissioner, CT […]
Harish Kumar Kayal v. Additional Commissioner, GST & Central Excise, Commissionerate & Anr
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This interim order of the Orissa High Court raises two important legal issues under GST law: Whether failure to communicate the pre-show cause notice intimation in Form GST DRC-01A under Rule 142(1A) vitiates proceedings initiated under Section 74 of the CGST Act; and Whether penalty under […]
Ashis Ranjan Sahu v. The Chief Commissioner of CT & GST, Odisha & Or
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment deals with the validity of an ex-parte best judgment assessment under Section 63 of the CGST Act against an unregistered person. The Orissa High Court examined whether an assessment order could be sustained where the Show Cause Notice (SCN) was merely sent to an […]
Prakash Kumar Nayak v. Commissioner, CT & GST & Another
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment is a significant decision on cancellation of GST registration under Section 29(2)(e) on the allegation that registration was obtained by fraud, wilful misstatement or suppression of facts. The Orissa High Court held that such a serious allegation cannot be sustained merely on the basis […]