PLANTATION CORPORATION OF KERALA v. STATE OF KERALA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that although payment of the mandatory pre-deposit under Section 107 of the CGST Act is a statutory requirement for maintaining an appeal, the appellate remedy should not be defeated where the appellant is ready and willing to comply with the requirement. The Kerala […]
MARUTHENGAL MOIDEEN & ORS. v. STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reaffirms the principle laid down by the Kerala High Court in Rejimon Padickapparambil Alex v. Union of India, namely that the electronic credit ledger under the GST regime functions as a unified pool of funds with separate compartments for IGST, CGST, and SGST. The […]
K.A.V. SHAIK ROWTHER v. ASSISTANT COMMISSIONER CENTRAL TAX AND CENTRAL EXCISE & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that failure to avail an opportunity of personal hearing cannot be equated with denial of an opportunity of hearing. The Kerala High Court held that where the assessee was duly served with a show cause notice, submitted a reply, sought additional time […]
M/s LAKSHMI MOBILE ACCESSORIES v. JOINT COMMISSIONER (INTELLIGENCE & ENFORCEMENT) , KOTTAYAM
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies that while a composite show cause notice covering multiple financial years may be issued under Section 74 of the CGST Act, separate adjudication orders should ordinarily be passed for each financial year. The Kerala High Court also held that where the assessee has […]
ASHOK PARASURAM UTHALE v. THE INTELLIGENCE OFFICER INTELLIGENCE UNIT-II, THIRUVANANTHAPURAM & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment clarifies the interplay between Sections 67 and 130 of the CGST Act concerning the provisional release of seized goods. The Kerala High Court held that once confiscation proceedings under Section 130 have been initiated, the provisional release mechanism under Section 67(6) ceases to apply. […]
JOJI MATHAI CHERIAN v. THE STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that exemptions available under the pre-GST regime do not automatically continue after the introduction of GST unless specifically provided under the GST law. The Kerala High Court held that the GST Act contains no exemption or zero-rated provision for khadi and village products […]
KERALA KHADI & VILLAGE v. UNION OF INDIA & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates that exemptions available under the pre-GST regime do not automatically continue after the introduction of GST unless specifically provided under the GST law. The Kerala High Court held that the GST Act contains no exemption or zero-rated provision for khadi and village products […]
HEAVEN GIFT & TOYS v. STATE TAX OFFICER & ORS
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment emphasizes that an assessment order passed under Section 73 without providing an effective opportunity of personal hearing violates the principles of natural justice. The Kerala High Court held that where the show cause notice did not clearly specify the date and time of hearing, […]
FALCON SYNERGY ENGINEERING PRIVATE LIMITED v. ASSISTANT STATE TAX OFFICER & ORS.
KERALA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the distinction between failure to grant an opportunity of hearing and failure of the taxpayer to avail the opportunity granted. The Kerala High Court held that where the department issues a show cause notice followed by multiple reminders, and the taxpayer fails to […]
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 […]