Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer (Kerala High Court) In the present case the challenge was to the judgment of the Kerala HC in the case reported in 2018-TIOL-163-Ker-HC. A person from Trivandrum goes to Pondicherry, purchases a car, and entrusts it to the car dealer to transport it to Trivandrum. […]
M/S. Swarnashilpi Vs Assistant State Tax Officer (Kerala High Court) In W.P.(C) No.13090 of 2018, the petitioner challenged the Ext.P6 assessment order. When the matter was taken up, the learned Government Pleader pointed out that the petitioner had an efficacious alternative remedy. Then, the petitioner’s counsel submitted that under the new tax regime—Goods and Services Tax— […]
If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Normally, this Court could not have persuaded to accept the contention on prima facie value as it is a matter for decision by competent authority and this Court can only order release of the vehicle and goods as against Bank guarantee.
Daily Express Vs Assistant State Tax Officer (Kerala High Court) Section 129 is a self-contained code. It lays down the entire mechanism for provisional release of the goods. Section 129 begins with a non-obstante clause. It stands protected from every other provision. Earlier this Court, on more than one occasion, has held that unfilled Part […]
Hotel Harisree Vs Assistant Commissioner (Assessment) (Kerala High Court) The petitioner, a registered dealer under the KGST Act on the rolls of the 1st respondent, questioned the Ext.P1 assessment order, before the 2nd respondent. The petitioner has also filed a stay petition in the appeal. Ventilating its grievance that the authorities are taking coercive steps before […]
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
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 authorities have […]
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.
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.
It is hard to notice the thickness, seal, embossment or any other identification marks used to check the authenticity of identity card if the same is laminated to make it glossy and water proof. The lamination destroys the legality of an identity card for all intents and purposes since it becomes difficult to compare the signature therein with that in the Register.
