Kerala High Court

Value of All Invoices in a Consignment Relevant For E-Way Bill Generation

Bon Cargos Private Limited Vs Assistant State Tax Officer (Kerala High Court)

Bon Cargos Private Limited Vs Assistant State Tax Officer (Kerala High Court) Explanation 2 to Section 138 defines the consignment value of goods to be that declared in an invoice, a bill of supply or a delivery chalan including the goods and services tax payable with any Cess charged. Sub-Rule (1) read with Explanation 2 […]...

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Orders passed under GST without hearing petitioner not sustainable

Damodar Corporation Vs Union of India (Kerala High Court)

Damodar Corporation Vs Union of India (Kerala High Court) Impugned orders passed  under GST ACT were passed without hearing the petitioner, the said orders cannot be legally sustained inasmuch as they have been passed in violation of the rules of natural justice. Accordingly, I quash Ext.P14 series of orders and direct the 7th respondent...

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No detention of good for mere mismatch in Value in e-way bill

P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court)

P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court) No detention on the ground that the value mentioned in delivery challan to job worker mis-matched with value mentioned in e-way bill from job worker In a case where the goods were detained during transit since there was a mismatch between […]...

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Lottery Sale: One State cannot make Rules impacting authority of other States

Future Gaming and Hotel Services Pvt. Ltd. Vs State of Kerala (Kerala High court)

Future Gaming and Hotel Services Pvt. Ltd. Vs State of Kerala (Kerala High court) Conclusion: No State can exercise its authority by making Rules in such a way to impact upon authority of other States to organise, conduct and promotion of lottery. That power is exclusively given to the Central Government. Therefore, State of Kerala [&hell...

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Bank Guarantee shall not be encashed where appeal is preferred against detention order

Quality Enterprises Vs Assistant State Tax Officer (Kerala High Court)

Hon’ble Kerala High Court has held that bank guarantee shall not be encashed till such time where assessee preferred appeal against the detention order before the Appellate authority....

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Detention of goods justified if route described in e-way bill not matches with Actual Transport route

K.M.Oil Industries Meenpatty Vs Assistant State Tax officer (Kerala High Court)

It is seen that the reason for detention was that the route described in the e-way bill did not match with the route by which the goods were actually being transported. It is therefore that the stand of the respondent that the transportation of the goods was not supported by a valid e-way bill....

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HC quashes Commissioner Appeal Order for Not Issuing Personal Hearing Record

Metrolite Roofing Pvt. Ltd. Vs The Dy. Commissioner of Central Tax and Central Excise (Kerala High Court)

Metrolite Roofing Pvt. Ltd. Vs The Dy. Commissioner of Central Tax and Central Excise (Kerala High Court) High Court of Kerala Quashes Appeal Commissioner’s Order for Not Issuing Record of Personal Hearing as Per CBIC Instruction. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT In all these Writ Petitions, the issue that is raised whil...

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No penalty under SGST in case of Interstate Transaction

The Status of Kerala Vs Mohammad Sheref (Kerala high court)

The Status of Kerala Vs Mohammad Sheref (Kerala high court) It has to be borne in mind that in the case of an interstate transaction the applicable statute is the IGST Act and the power of detention is exercised by virtue of the provisions of Section 20 of the IGST Act read with Section 129 […]...

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GST: Section 130 proceeding not sustainable legally in absence of Intention to evade Tax

Veer Pratab Singh Vs State of Kerala (Kerala High Court)

Veer Pratab Singh Vs State of Kerala (Kerala High Court) The petitioners are dealers, inter alia, in brass and copper scraps, having their business concern in Coimbatore, Tamil Nadu and Jamnagar, Gujarat, respectively. A consignment of scrap that was being transported from Coimbatore to Gujarat from the 1st petitioner, as consigner, to th...

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TED payment by mistake – No provision for refund – Government cannot unduly retain amount

Carlo Technical Plastics Pvt. Ltd. Vs Union of India (Kerala High Court)

Carlo Technical Plastics Pvt. Ltd. Vs Union of India (Kerala High Court) The Kerala High Court has held that even if inadvertently certain amount has been paid in a case where there is no provision in the Foreign Trade Policy for refund, the Government cannot unduly retain the amount. The case involved payment of Terminal […]...

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