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HC - Writ dismissed - Challenging Section 174 of KGST Act to be ultra vires of the state’s legislative power.
Vajra Wheel Impex vs. The State Tax officer
(2019) TaxCorp(IDT) 2495 (HC-KERALA) · Section 174
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HC - Nodal Officer to facilitate the petitioner in uploading FORM GST TRAN-1 for failure to submit TRAN-1 due to system error.
Edayar Metals vs. Union of India
(2019) TaxCorp(IDT) 2459 (HC-KERALA)
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HC - Saving clause contained u/s 174 of Kerala State Goods and Services Tax Act, 2017 constitutionally valid.
Sheen Golden Jewels (India) Pvt. Ltd. vs. The State Tax Officer
(2019) TaxCorp(IDT) 2455 (HC-KERALA) · Section 174
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HC - Release of vehicle detained for generating single e-way bill for multiple invoices ordered upon executing a simple bond.
Stove Kraft Pvt. Limited vs. The Asst. State Tax Officer
(2019) TaxCorp(IDT) 2453 (HC-KERALA)
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HC - Recovery of GST on tax collected at source (TCS) u/s 206C (1F) of Income Tax Act stayed.
PSN Automobiles Pvt. Ltd. Vs. UOI
(2019) TaxCorp(IDT) 2375 (HC-KERALA)
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HC - Manual filing of FORM TRAN-1 and TRAN-2 allowed owing to technical error.
Popular Vehicles and Services Limited Vs UNION OF INDIA
(2019) TaxCorp(IDT) 2374 (HC-KERALA)
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HC - Appellate authority to condone the delay occurred in the pursuing appeal.
Swarnashilpi vs. Assistant State Tax Officer
(2018) TaxCorp(IDT) 2306 (HC-KERALA)
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HC - Goods detained to be released only upon furnishing of bank guarantee.
Panel Source LLP Ltd. vs The Assistant Sales Tax Officer
(2018) TaxCorp(IDT) 2237 (HC-KERALA)
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HC - Revenue's insistence to pay tax on detained goods through cash/DD is archaic and out of tune with the very spirit of the GST regime.
Pioneer Polyleathers Limited vs Assistant Sales Tax Officer
(2018) TaxCorp(IDT) 2198 (HC-KERALA)
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HC - Adjustment of amount wrongly remitted under head 'SGST' to 'IGST' allowed.
Saji S. vs. The Commissioner, State GST Dept.
(2018) TaxCorp(IDT) 2173 (HC-KERALA)
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HC - Following mandatory compliance of section 129, allows to secure interim custody of seized motor-car transported without e-way bill.
Kun Motor Co. Pvt. Ltd. vs. The Asst. State Tax Officer
(2018) TaxCorp(IDT) 2172 (HC-KERALA) · Section 129
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HC - Filing of TRAN-1 allowed where petitioner was unable to upload same in time on account of some system error.
B.M. Reeja vs. State Tax Officer
(2018) TaxCorp(IDT) 1938 (HC-KERALA)
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HC - Provisional release ordered in respect of goods detained for incomplete Part B of E-way Bill during inter- state movement owing to technical glitches.
Garuda Timber Traders vs. The Asst. State Tax Officer, Malappuram & Ors.
(2018) TaxCorp(IDT) 1913 (HC-KERALA)
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HC - Revenue directed to allow transitional credit in case of TRAN-1 uploading hit by technical glitches.
Lamit Tubes & Mouldings LLP vs. Union of India & Ors.
(2018) TaxCorp(IDT) 1907 (HC-KERALA)
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HC - Petitioner is entitled to file a representation to Nodal Officer with respect to inability to revise Form GST TRAN-1.
G & C Infra Innovations vs. Union of India & Ors.
(2018) TaxCorp(IDT) 1857 (HC-KERALA)
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