Follow Us :

Kerala High Court

GST Registration Cancellation: Role of DGGI vs. Superintendent of Central Tax

September 22, 2023 1209 Views 0 comment Print

Muhammad Salmanul Faris k Vs Superintendent, CGST & Central Excise (Kerala High Court) The Kerala High Court recently delivered a judgment in the case of “Muhammad Salmanul Faris k Vs Superintendent, CGST & Central Excise.” The case revolved around the cancellation of the petitioner’s GST registration by the Directorate General of Goods and Services Tax […]

Non-Reflection in GSTR-2A Insufficient for Denying Input Tax Credit

September 19, 2023 25641 Views 1 comment Print

Explore the Kerala High Court’s judgment in Diya Agencies vs. State Tax Officer, highlighting that denying input tax credit based solely on GSTR-2A is unjust.

In contract for transfer of right to use goods, taxable event is execution of contract: Kerala HC

September 16, 2023 747 Views 0 comment Print

Kerala High Court held that under the Kerala Value Added Tax Act, 2003 (KVAT Act) in a contract for the transfer of the right to use the goods, the taxable event is the execution of the contract for delivery of the goods, and if that has taken place, it was immaterial whether the transfer was exclusively or to the exclusion of all others.

Maintainability of writ against section 263 revision power, while appeal before CIT(A) is pending

September 13, 2023 1380 Views 0 comment Print

Kerala High Court’s judgment on the maintainability of a writ petition against IT Act Section 263 during the pendency of an appeal before CIT(Appeals).

Assessee is responsible to monitor GST Portal after cancellation of GST registration

September 9, 2023 1584 Views 0 comment Print

Explore the Kerala High Court ruling in Koduvayur Constructions vs AC-Works Contract case. Understand the significance of GST portal notices and the responsibility of the assessee.

Clarification order didn’t reasoned why Senquel-AD Mouthwash is not classifiable as medicament- HC directs re-adjudication

September 2, 2023 267 Views 0 comment Print

Kerala High Court held that clarification order accepts classification of Clohex and Clohex Plus as medicament, based on the fact that they were manufactured under a drug licence. However, there is no reason discernible from clarification order as to why Senquel-AD Mouthwash which is presented in a similar form cannot also be classified as a medicament.

Secured creditor obtains priority over right claimed by Revenue

August 21, 2023 2100 Views 0 comment Print

Kerala High Court held that a secured creditor, under Section 26E of the SARFAESI Act and Section 31B of the RDB Act, obtains priority over the right claimed by the Revenue both in proceeding against the properties in question or in recovering the secured debt.

Electricity not being goods as per KVAT is not taxable

August 18, 2023 492 Views 0 comment Print

Kerala High Court held that ‘electricity’ is not goods as per definition of goods u/s 2(xx) of the Kerala Value Added Tax Act, 2003 (KVAT) accordingly not exingible to tax under KVAT.

HC Invalidates GST Registration Cancellation order for Lack of Fair Hearing

August 13, 2023 2751 Views 0 comment Print

Read about the Kerala High Court’s ruling in Ajit Associates Architectural Consultants Pvt. Ltd vs Assistant Commissioner. The court quashes the cancellation of GST registration due to lack of reasonable opportunity of being heard.

GST Liability in Contracts: Kerala HC Ruling on Inclusive vs. Exclusive Quotes

August 13, 2023 3798 Views 0 comment Print

Learn about the Kerala High Court’s decision in EKK Infrastructure Limited vs. Kerala State Transport Project regarding GST liability in contracts. Analysis of inclusive vs. exclusive quotes.

Search Post by Date
March 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031