Kerala High Court

Pay GST on input services, Claim ITC & then claim Refund: HC to CDRSL

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court)

CIAL Duty Free And Retail Services Ltd (CDRSL) Vs. Union of India (Kerala High Court) Kerala High Court held that petitioner shall pay the GST on input services including Concession Fee and claim ITC of the entire tax amount and thereafter claim refund of the same by following the procedure prescribed under Section 54(3) of […]...

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GST: Taxpayers can demand copies of Seized Documents during Search: HC

Rajive And Company Vs. Assistant Commissioner (Kerala High Court)

Rajive And Company  Vs. Assistant Commissioner Special Circle (Kerala High Court) Petitioners will no doubt be entitled to seek copies of the documents seized from their premises, if and when they are confronted by the respondents with any notice or other proceeding, wherein reliance is placed on the said seized documents. I, therefore, ...

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Declaration filed by petitioner in Form SVLDRS-1 is final: HC

Jagadish Advertising Vs Designated Committee (Karnataka High Court)

Jagadish Advertising Vs Designated Committee (Karnataka High Court) The petitioner in this petition has sought for quashing of the statement issued by the Designated Committee in Form Nos. SVLDRS-2 & SVLDRS-3 and is seeking for a direction to the Designated Committee to accept the declaration made by him in Form No.SVLDRS- 1 as final....

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Consider Revised Amount as Quantified Amount to Test Eligibility for SVLDR Scheme: HC

HI-Lite Projects Private Limited Vs. Joint Commissioner (Kerala High Court)

The issue under consideration is whether revised amount can be taken as the quantified amount to test the eligibility for Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR)?...

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Lowest Bid Amount Tender Rejected Because of Non Submission of Tax Details & Test Reports

Fewas Ashraf Vs Kavannur Grama Panchayath (Kerala High Court)

The issue under consideration is whether the gram panchayath is correct in rejecting the lowest bid amount tender submitted by the petitioner just because tax disclosure and test report is not submitted by him?...

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GST- Best Judgement assessment can be done immediately after failure to file return despite notice

Amani Machine Centre Vs State Tax Officer (Kerala High Court)

Amani Machine Centre Vs State Tax Officer (Kerala High Court) The Kerala High Court has held that the reference to Section 44 of the CGST Act, 2017 in Section 62 does not mandate that the steps for completing the best judgment assessment should be initiated only after 31st December, following the end of the financial […]...

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No detention when invoices not bearing continuous serial number

Devices Distributors Vs Assistant State Tax Officer (Kerala High Court)

Devices Distributors Vs Asst. State Tax Officer (Kerala High Court) The Kerala High Court has set aside the detention of goods in a case where the department had objected that the invoices accompanying the goods did not bear continuous numbers and hence the invoices with serial numbers falling between could have been used for transportati...

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Goods Can’t be detained for mere non-mention of Applicable GST on E-Way Bill

Krishnakumar Vs Asst. State Tax Officer (Kerala High Court)

The issue under consideration is whether goods can be detained merely because IGST applicable is not mentioned in the e-way bill?...

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GST Order Served by Uploading it on Web Portal is Valid

Pee Bee Enterprises Vs Assistant Commissioner (Kerala High Court)

whether the serving of assessment order by uploading it on web portal and not communicated separately to the assessee will be considered as valid under law?...

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Goods cannot be detained merely because Consignee mentioned as Unregistered Person in E-Way Bill

ABCO Trades (P) LTD Vs The Assistant State Tax Officer (Kerala High Court)

The issue under consideration is whether detention of goods merely because the consignee is mentioned as an unregistered person in the e-way bill is justified in law?...

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