ser Kerala High Court

Kerala High Court

Insistence on GST payment by cash or DD is against the spirit of GST

Pioneer Polyleathers Limited Vs Assistant State Tax Officer (Kerala High Court)

Strangely, the authorities still insist that the payment should be by physical means: either in cash or through Demand Draft (DD). That insistence seems to be archaic and out of tune with the very spirit of the GST regime...

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GST paid under one Head can be adjusted under another head: HC

Saji S. Vs. Commissioner, State GST Department (Kerala High Court at Ernakulam)

Saji S. Vs. Commissioner, State GST Department (Kerala High Court at Ernakulam) The petitioner, who is the consignee and transporter, insists that the consignor paid the tax and penalty under that only based on the ASTO’s directions. But the fact remains that the remittance must have been under the head ‘IGST’. So the au...

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Release Goods detained pending adjudication on compliance of GST Rules: HC

Rajan Joseph Vs. Assistant State Tax Officer, Kollam (High Court of Kerala at Ernakulam)

Proper officer was directed to duly complete the pending adjudication provided under section 129 of Kerala GST Act, 2017 and was also directed that if assessee had complied with rule 140(1) of the Kerala GST Rules, 2017, the goods detained shall be released to it....

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Allow upload of Form GST TRAN-1 if could not be uploaded due to reasons not attributable to taxpayer: HC

Vinod G. Managing Partner National Motors Vs. UOI (Kerala High Court)

It is alleged by the petitioner that though he has attempted to upload FORM GST TRAN-1 within the time, he was not able to do so on account of some system error. The petitioner, therefore, seeks appropriate directions so as to enable him to take credit of the input tax available to him at the time of migration....

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E-way Bill- Release detained goods on compliance of GST Rules: HC

S.K. Traders Vs. Asstt. State Tax Officer (Kerala High Court)

It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to him forthwith....

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HC order release of goods detained for typographical error in e-way bill

Sabitha Riyaz Vs The Union of India (Kerala High Court)

Sabitha Riyaz Vs  Union of India (Kerala High Court) The petitioner, a trader, transported natural rubber. After generating e-way bill, she sent a consignment to Uttarakhand, with all the relevant records. But it was seized by the State Tax Officer, Uttarakhand, the additional 11th respondent. The ground for detention is that in the e-w...

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Release goods detained on compliance of GST Rules: HC

Berger Paints India Ltd. Vs Assistant State Tax Officer (Kerala High Court)

Berger Paints India Ltd. Vs Assistant State Tax Officer (Kerala High Court) Writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. It is also directed that […]...

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KVAT: Amendment extending time cannot have automatic retrospective operation

K. Vinod Chandran Vs Ashok Menon (Kerala High Court)

K. Vinod Chandran Vs Ashok Menon (Kerala High Court) The impugned judgments in the above appeals disposed of a batch of writ petitions as also writ petitions, individually, filed by the assessee-petitioners against notices issued for assessment under the Kerala Value Added Tax Act, 2003 (for brevity “KVAT Act”). The issues raised bein...

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PIL in Kerala HC for 3 Month extension of Tax Audit Due Date

Plywood and Allied Products Dealers Association Of India Vs. UOI & Ors (Kerala High Court)

Plywood and Allied Products Dealers Association of India Vs. UOI & Ors (Kerala High Court) The Petitioner is an association of plywood and allied product dealers and the 2nd petitioner is a member of that  association, they have filing  Public Interest Litgation praying for a general Order of extension of the “due dates...

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Kerala HC directs CBDT to consider representation for Further Extension of Tax Audit Due Date

S.K. Sunilkumar & All Kerala Chartered Accountants Association Vs CBDT & UOI (Kerala High Court)

Petitioner highlighted the difficulties faced by them in filing returns before the last date because of the recent flood ravage in Kerala State. So they wanted the last date for the filing of returns extended to 31.12.2018. The Department has, however, extended the period till 15.10.2018. Reckoning that period to be inadequate, the petiti...

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