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 […]
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 […]