2 Kerala High Court

Kerala High Court

Initiation of proceeding u/s 130 of CGST Act due to discrepancy in quantity in documents is justified

SASI Pathirakunnath Vs Assistant State Tax Officer (Intelligence) (Kerala High Court)

Kerala High Court held that discrepancy in quantity in the documents is sufficient for department to suspect the evasion of tax. Accordingly, initiation of proceedings u/s 130 of CGST/ SGST valid....

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GST: SCN can still be Issued U/s. 73 – No Limitation For FY 2017-18 Under N/No. 13/2022 Dated: 05.07.2022

Pappachan Chakkiath Vs. Asst: Commissioner & Ors (Kerala High Court)

GST: Show Cause Notice Can Still Be Issued U/S. 73 – No Bar Of Limitation Came Into Force For The Ay 2017-18 Under Notification No. 13/2022/05.07.2022...

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Section 234E Late Fee for delayed TDS return filing not applies to FY 2012-13

Alapatt Fashion Jewellery Vs ITO (Kerala High Court)

This writ petition has been filed, challenging the levy of fees under Section 234E of the Income Tax Act, for the financial year 2012-13 on the ground that the provisions of Section 234E of the Act can operate only prospectively, i.e, with effect from 01.06.2015 and not in respect of any earlier period....

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Statutory charge as per KGST Act & KVAT Act remains despite sale of property by Bank

Tahsildar (Rr) Vs Nizamudeen. (Kerala High Court)

Kerala High Court held that statutory charge created against dealers as per the provisions of KGST Act, 1963 and KVAT Act, 2003, prior to any mortgage made, against the dealer would remain intact, even if the property is sold by Bank....

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Kerala VAT- HC set-aside Order against legal heirs without any notice to them

Sreeram. B. Vs Sales Tax Officer (Kerala High Court)

Sreeram. B. Vs Sales Tax Officer (Kerala High Court) A perusal of Ext.P6 order of the 1st respondent does not reveal that the order was issued after affording any opportunity of hearing to the legal heirs of late Bhagavathirajan. The registration of the dealer was cancelled from 12.05.2022 on account of the death of late […]...

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HC allows release of goods subject to payment of GST

Sheetal Jain Vs State Tax Officer (Kerala High Court)

Sheetal Jain Vs State Tax Officer (Kerala High Court) Petitioner has approached this Court being aggrieved by Ext.P12 order issued under Section 130 of the CGST/SGST Acts and Ext.P15 appellate order confirming Ext.P12 order. The grievance of the petitioner is that in the absence of the Appellate Tribunal, the petitioner is unable to avail...

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Completion of assessment based on notices served to e-mail address of dissolved firm is unsustainable

P.A. Logistics Vs The Additional (Kerala High Court)

Kerala High Court held that completion of the assessment on the basis of best judgment alleging that petitioner had not responded to pre-assessment notice is unsustainable as the notices were served to the e-mail address of the dissolved firm....

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HC quashed vague GST registration cancellation order with no reasons for cancellation 

Dominic David Vs State Tax Officer (Kerala High Court)

The show cause notice issued to the petitioner in this case shows that the same has been issued in Form GST Reg 31, which is the form for issuing a notice regarding suspension of registration....

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Writ dismissed as order passed didn’t violated principles of natural justice

Viswabharathi Medicals Vs ITO (Kerala High Court)

Kerala High Court dismissed the writ petition stating that the impugned order cannot be held to be in violation of principles of natural justice as the said order was preceded by a show cause notice and the petitioner was given an opportunity to reply to the same....

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Facebook post of 2019 cannot be considered for Assessment of 2018

Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court)

Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court) A reading of order shows that the proceedings were initiated and continued against the petitioner on the basis of certain facebook posts which showed that the petitioner was dealing in branded rice. The contentions taken by the petitioner that the facebook post itself was of th...

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February 2023