The Kerala High Court held that factual disputes relating to a penalty under Section 271D must first be examined through the statutory appellate mechanism. It declined to interfere with the penalty order while granting additional time to file an appeal.
The Kerala High Court held that merely reporting eligible IGST credit under CGST and SGST instead of IGST did not amount to excess input tax credit or justify proceedings under Section 73 of the GST Act.
The Kerala High Court held that recovery based on an inadvertent cross-utilisation of eligible IGST input tax credit was legally unsustainable. The Court quashed the assessment order after finding the issue covered by an earlier Division Bench ruling.
The Kerala High Court held that a fresh writ petition seeking identical reliefs was not maintainable after an earlier petition on the same cause had been withdrawn without liberty. It ruled that the second petition violated the doctrine of finality of litigation.
The Kerala High Court held that the authority rejected a condonation request solely on the basis of CBDT Circular No. 11/2024 without examining the taxpayer’s claim under Circular No. 9/2015. The matter was remanded for fresh consideration.
The Kerala High Court declined to continue proceedings after being informed that a final order under Section 130 of the CGST Act had already been passed. The Court held that the petitioner must pursue the remedies available against the final order.
The Kerala High Court set aside an order denying GST input tax credit for delayed return filing. The Court held that returns filed before 30.11.2021 required reconsideration under Section 16(5) of the CGST Act.
The Kerala High Court held that a single show cause notice and adjudication order covering multiple assessment years is not legally sustainable. The impugned order was quashed with liberty to issue separate notices for each year.
The Kerala High Court remanded the matter after finding that the ITAT failed to expressly adjudicate the challenge to the validity of approval under Section 153D. The ruling underscores the need for tribunals to address every material issue raised before them.
The Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The Court quashed the notice while permitting fresh separate notices subject to exclusion of time for limitation purposes.
