Kerala High Court dismissed the writ petition stating that the impugned order cannot be held to be in violation of principles of natural justice as the said order was preceded by a show cause notice and the petitioner was given an opportunity to reply to the same.
Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court) A reading of order shows that the proceedings were initiated and continued against the petitioner on the basis of certain facebook posts which showed that the petitioner was dealing in branded rice. The contentions taken by the petitioner that the facebook post itself was of the […]
Pankaj Cottage Vs GST Officer (Kerala High Court) Show cause notice issued to the petitioner has been issued in Form GST REG-31. That form is to be issued in relation to proceedings for suspension of registration and is issued with reference to Rule 21A of the CGST/SGST Rules. It is clear that Form GST REG-31 […]
Cancelled Registration Is Restored Even Though No Appeal Filed: Notice Should Be Issued In Strict Compliance with Rules – Kerala HC
HC held that it is clear that there is no record to suggest that the procedure contemplated u/s 148A of the Act were followed before issuing notice under Section 148
Petitioner must file the stay petition before the National Faceless Appeal Centre and not before the jurisdictional Appellate Commissioner, who has no jurisdiction to hear the appeal/stay petition filed by the petitioner after the National Faceless Appeal Assessment/Appeal scheme came into force.
Crescent Constructions Vs Deputy Commissioner of State Tax (WC) (Kerala High Court) HC held that that Deputy Commissioner of State Tax has misdirected himself in law while deciding to reject the application for rectification on the ground that the petitioner produced the documents in support of the claim for lower rate of tax only along with […]
Kerala High Court held that proceedings initiated under Kerala Value Added Tax Act, 2003 (KVAT Act) after prelude of GST is valid on the basis of proceedings covered by the savings clause of section 174(2) of the Kerala State Goods and Services Tax Act, 2017 (KSGST Act).
State of Kerala Vs West Bengal Lottery Stockists Syndicate Private Limited (Kerala High Court) Kerala high court In the case of West Bengal Lottery Stockist Syndicate Pvt Ltd, HC held that Such clarification include information to ascertain the legality of the business proposed to be conducted by the applicant, but it does not include furnishing […]
Manappuram Finance Ltd. Vs Assistant Commissioner (Kerala High Court) Kerala High Court held that as the GST Appellate Tribunal is yet to be constituted, the petitioner entitled to exercise jurisdiction of the High Court under Article 226 of the Constitution of India. Facts- The petitioner is a non-banking finance company and is an assessee under […]
