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Kerala High Court

Article 226 cannot be invoked to challenge order passed by NCLT

September 9, 2020 35493 Views 0 comment Print

Sulochana Gupta Vs RBG Enterprises Pvt. Ltd. (Kerala High Court) Writ petition filed under Article 226 of the Constitution of India, can be for the enforcement of fundamental rights or for any other purpose, as envisaged under Article 226 of the Constitution. There is no pleadings or materials to substantiate that the appellants are discharging […]

Consider Revised Amount as Quantified Amount to Test Eligibility for SVLDR Scheme: HC

August 26, 2020 894 Views 0 comment Print

The issue under consideration is whether revised amount can be taken as the quantified amount to test the eligibility for Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR)?

GST: Taxpayers can demand copies of Seized Documents during Search: HC

August 24, 2020 4098 Views 0 comment Print

Rajive And Company  Vs. Assistant Commissioner Special Circle (Kerala High Court) Petitioners will no doubt be entitled to seek copies of the documents seized from their premises, if and when they are confronted by the respondents with any notice or other proceeding, wherein reliance is placed on the said seized documents. I, therefore, make it […]

Goods cannot be detained merely because Consignee mentioned as Unregistered Person in E-Way Bill

August 21, 2020 4149 Views 0 comment Print

The issue under consideration is whether detention of goods merely because the consignee is mentioned as an unregistered person in the e-way bill is justified in law?

Consider Transitional Credit claim in Form GST Tran-1 afresh as per SOP: HC

August 20, 2020 1104 Views 0 comment Print

High Court gave direction to the respondent to consider the case of the petitioner for carry forward of accumulated credit through the Form GST- Tran 1 afresh in the light of Standard Operating Procedure

Validity of GST Assessment Order served by uploading it on Web Portal

August 20, 2020 3579 Views 0 comment Print

The issue under consideration is whether the serving of assessment order by uploading it on web portal and not communicated separately to the assessee will be considered as valid under law?

Declaration filed by petitioner in Form SVLDRS-1 is final: HC

August 19, 2020 1161 Views 0 comment Print

Jagadish Advertising Vs Designated Committee (Karnataka High Court) The petitioner in this petition has sought for quashing of the statement issued by the Designated Committee in Form Nos. SVLDRS-2 & SVLDRS-3 and is seeking for a direction to the Designated Committee to accept the declaration made by him in Form No.SVLDRS- 1 as final. In […]

Goods Can’t be detained for mere non-mention of Applicable GST on E-Way Bill

August 19, 2020 1140 Views 0 comment Print

The issue under consideration is whether goods can be detained merely because IGST applicable is not mentioned in the e-way bill?

Lowest Bid Amount Tender Rejected Because of Non Submission of Tax Details & Test Reports

August 18, 2020 3768 Views 0 comment Print

The issue under consideration is whether the gram panchayath is correct in rejecting the lowest bid amount tender submitted by the petitioner just because tax disclosure and test report is not submitted by him?

GST Order Served by Uploading it on Web Portal is Valid

August 17, 2020 3546 Views 0 comment Print

whether the serving of assessment order by uploading it on web portal and not communicated separately to the assessee will be considered as valid under law?

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