Kerala High Court

HC on Goods detained for not uploading Part-B of E-Way Bill

M/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court)

Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties....

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HC restrain dept. from encashment of Bank guarantee under GST till exhaustion of statutory remedy

Safa Mill Stores Vs Assistant State Tax Officer, Karukutty (Kerala High Court)

Safa Mill Stores Vs Assistant State Tax Officer, Karukutty (Kerala High Court) 1. The petitioner, a partnership firm, transported certain goods ostensibly from Bombay to Perumbavoor. But when the petitioner tried to unload the goods at Malamury, Perumbavoor, the authorities checked the documents carried along with the goods and found tha...

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Insistence on GST payment by cash or DD is against the spirit of GST

Pioneer Polyleathers Limited Vs Assistant State Tax Officer (Kerala High Court)

Strangely, the authorities still insist that the payment should be by physical means: either in cash or through Demand Draft (DD). That insistence seems to be archaic and out of tune with the very spirit of the GST regime...

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GST paid under one Head can be adjusted under another head: HC

Saji S. Vs. Commissioner, State GST Department (Kerala High Court at Ernakulam)

Saji S. Vs. Commissioner, State GST Department (Kerala High Court at Ernakulam) The petitioner, who is the consignee and transporter, insists that the consignor paid the tax and penalty under that only based on the ASTO’s directions. But the fact remains that the remittance must have been under the head ‘IGST’. So the au...

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Release Goods detained pending adjudication on compliance of GST Rules: HC

Rajan Joseph Vs. Assistant State Tax Officer, Kollam (High Court of Kerala at Ernakulam)

Proper officer was directed to duly complete the pending adjudication provided under section 129 of Kerala GST Act, 2017 and was also directed that if assessee had complied with rule 140(1) of the Kerala GST Rules, 2017, the goods detained shall be released to it....

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Allow upload of Form GST TRAN-1 if could not be uploaded due to reasons not attributable to taxpayer: HC

Vinod G. Managing Partner National Motors Vs. UOI (Kerala High Court)

It is alleged by the petitioner that though he has attempted to upload FORM GST TRAN-1 within the time, he was not able to do so on account of some system error. The petitioner, therefore, seeks appropriate directions so as to enable him to take credit of the input tax available to him at the time of migration....

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E-way Bill- Release detained goods on compliance of GST Rules: HC

S.K. Traders Vs. Asstt. State Tax Officer (Kerala High Court)

It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith....

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HC order release of goods detained for typographical error in e-way bill

Sabitha Riyaz Vs The Union of India (Kerala High Court)

Sabitha Riyaz Vs  Union of India (Kerala High Court) The petitioner, a trader, transported natural rubber. After generating e-way bill, she sent a consignment to Uttarakhand, with all the relevant records. But it was seized by the State Tax Officer, Uttarakhand, the additional 11th respondent. The ground for detention is that in the e-w...

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Release goods detained on compliance of GST Rules: HC

Berger Paints India Ltd. Vs Assistant State Tax Officer (Kerala High Court)

Berger Paints India Ltd. Vs Assistant State Tax Officer (Kerala High Court) Writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. It is also directed that […]...

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KVAT: Amendment extending time cannot have automatic retrospective operation

K. Vinod Chandran Vs Ashok Menon (Kerala High Court)

K. Vinod Chandran Vs Ashok Menon (Kerala High Court) The impugned judgments in the above appeals disposed of a batch of writ petitions as also writ petitions, individually, filed by the assessee-petitioners against notices issued for assessment under the Kerala Value Added Tax Act, 2003 (for brevity “KVAT Act”). The issues raised bein...

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