The court held that the extended 30 November deadline for September GST returns applies retrospectively from 01.07.2017, requiring authorities to process ITC claims filed within this period.
The Court held that the assessee could not join the scheduled virtual hearing because the link was not functional and the corrected link arrived too late. It set aside the order and directed fresh adjudication after proper hearing.
The Kerala High Court ordered abeyance of recovery proceedings under a penalty order while the stay petition is considered, ensuring no enforcement until a decision is made.
The court quashed a GST cancellation caused by a bona fide mistake, directing reinstatement of the taxpayer’s registration and ensuring continuity of business without State prejudice.
Court permits execution of a single surety bond per district for 1,343 cases, citing exceptional circumstances. This relieves a 70-year-old accused from onerous bail conditions while ensuring court appearance.
Kerala High Court directs reconsideration of input tax credit denial, emphasizing that a cost accountant’s affidavit during personal hearing must be considered.
The Kerala High Court held that scrutiny of exempted trust returns was correctly conducted as complete scrutiny, allowing assessment of appropriation of receipts under Section 12A.
Kerala High Court held that compounding under KVAT Act for that year cannot be cancelled in case suppression of turnover is detected with respect to dealer who have paid tax at compounding rate. Accordingly, point is answered in favour of petitioner.
Kerala High Court held that the excess GST liability pertaining to the transactions relating to the contract is question needs to be reimbursed to the petitioner as per the terms and conditions stated in the contract. Accordingly, writ allowed to that extent.
The Court held that GST registration cannot be restored solely to claim ITC under Section 16(6) when the taxpayer voluntarily cancelled registration. The ruling confirms that Section 16(6) applies only where cancellation has been lawfully revoked.
