Kerala HC rules in Haries Muhammed case that GST authorities must issue separate orders for each financial year despite consolidated show cause notices.
Kerala High Court held that passing of rectification order without informing reason that prompted the exercise of power of rectification is unsustainable in law. Accordingly, rectification order quashed.
Kerala High Court held that as transportation costs from place of removal to buyer’s premises not included in the assessable value of goods for purpose of payment of Central Excise duty hence service tax levied on such transportation cost not available as CENVAT Credit.
Kerala High Court held that show cause notice u/s. 148A in the name of deceased person untenable. Accordingly, writ petition allowed with direction to issue fresh notice under section 148A (b) of the Income Tax Act.
Kerala High Court held that imposition of tax/penalty under section 129 of the CGST / SGST Act in case of only minor discrepancies unjustified. Penalty can be imposed only for violations which may lead to evasion of tax.
This was followed by summons issued u/s. 70 of the CGST Act leading to the recording of certain statements. Certain records were also produced before the Central Authority.
The petitioner partnership is a dealer in gold and diamond jewellery in Mumbai and registered as such under the Maharashtra Value Added Tax Act and the Central Sales Tax Act.
Kerala HC overturns denial of input tax credit under Section 16(4) of CGST/SGST Acts, orders review based on M. Trade Links judgment. Stay granted on coercive actions.
Kerala High Court quashes order against deceased, allowing proceedings against legal heirs under CGST Act. Key case: Benoy Abraham vs State Tax Officer.
It is in the said situation that the captioned writ petition has been filed by the petitioners seeking a direction to re-credit the amount of Rs.6,87,021/- to the accounts of the petitioners with interest from the date of debit till the date of actual credit.
