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Landmark Rulings

Kerala High Court — GST

195 rulings

  1. Kerala High Court · 07 Oct 2025
    Kerala High Court Upholds Right to File TRAN-1 Till Last Minute; Orders Restoration of Transitional ITC Despite Assessee’s Entry Error

    M.P. Rappai & Sons vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11643 (HC-KERALA)

  2. Kerala High Court · 04 Aug 2025
    Kerala High Court Overturns Goods Detention for E-way Bill Discrepancy: Strict Adherence to Rule 138A Mandated in Transit Cases

    Ajith Gopi vs. State of Kerala

    (2025) TaxCorp(IDT) 11380 (HC-KERALA)

  3. Kerala High Court · 12 Jul 2025
    Kerala High Court Remands GST ITC Mismatch Case for Reassessment, Emphasizes That Incorrect ITC Claim Alone Not Sufficient for Illegality

    Kaniamparambil Steels vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11289 (HC-KERALA)

  4. Kerala High Court · 12 Jul 2025
    Kerala High Court Rules in Favour of Assessee on ITC Entitlement for AY 2018-2019: Mandates Processing of Claims Filed Before November 30 and Cites New Provisions Under Section 16(5)

    N.H. Shafeek Vs The Deputy Commissioner

    (2025) TaxCorp(IDT) 11287 (HC-KERALA)

  5. Kerala High Court · 12 Jul 2025
    Kerala High Court Directs Fresh Online Refund Application for Penalty Paid During Goods Interception, Acknowledges Technical Glitch and Preserves Right to Interest

    Jas Nylons vs. Assistant State Tax Officer

    (2025) TaxCorp(IDT) 11282 (HC-KERALA)

  6. Kerala High Court · 10 Jul 2025
    Kerala High Court Permits Release of Goods Confiscated under Section 130 CGST Act Upon Payment of Fine, Despite Lapse of Statutory Period

    Nikhil Ayyappan Vs State of Kerala

    (2025) TaxCorp(IDT) 11274 (HC-KERALA)

  7. Kerala High Court · 01 Jul 2025
    Kerala High Court Nullifies Vehicle Confiscation for Improper Notice: WhatsApp Communication Ruled Invalid for Service under GST Act

    Mathai M.V. vs. The Senior Enforcement Officer

    (2025) TaxCorp(IDT) 11231 (HC-KERALA)

  8. Kerala High Court · 28 Jun 2025
    Kerala High Court Orders Reconsideration of ITC Denial Where Suppliers Became Non-Traceable, Directs Compliance with Documentary Requirements

    Hercules Automobiles International Pvt Ltd vs Union of India & Ors

    (2025) TaxCorp(IDT) 11229 (HC-KERALA)

  9. Kerala High Court · 20 Jun 2025
    Kerala High Court: Revenue Cannot Deny Rectification Under Section 161 CGST Act for Errors Pointed Out Within Statutory Period Even If Formal Application Is Delayed

    Winter Wood Designers & Contractors India Pvt. Ltd Vs. The State Tax Officer & Ors

    (2025) TaxCorp(IDT) 11176 (HC-KERALA)

  10. Kerala High Court · 06 May 2025
    Kerala HC Overturns Tax and Penalty for Inadvertent ITC Claim; Cites Precedent to Support Assessee's Position

    MJBR Marketing & Financial Services Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10923 (HC-KERALA)

  11. Kerala High Court · 02 May 2025
    Kerala High Court Denies Assessee's Request for Transfer of GST Investigation Amid Allegations of Misconduct

    Rahul R. Bhat vs P.V. Rethnakaran Intelligence Officer, Intelligence Unit, State Goods and Services Tax Department

    (2025) TaxCorp(IDT) 10907 (HC-KERALA)

  12. Kerala High Court · 21 Apr 2025
    Kerala High Court Upholds Cross-Examination Rights of Assessee in Tax Determination Dispute

    MS Associates vs. State Tax Officer & Ors.

    (2025) TaxCorp(IDT) 10813 (HC-KERALA)

  13. Kerala High Court · 16 Apr 2025
    Kerala High Court Clarifies Requirement for Separate Show Cause Notices in GST Assessments for Different Years

    Tharayil Medicals vs. The Deputy Commissioner

    (2025) TaxCorp(IDT) 10790 (HC-KERALA)

  14. Kerala High Court · 15 Apr 2025
    Kerala High Court Denies Provisional Release of Seized Vehicle Transporting White Kerosene Due to Confiscation Orders and Document Deficiencies

    Shaji George vs. State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10772 (HC-KERALA)

  15. Kerala High Court · 15 Apr 2025
    Kerala High Court Clarifies Appellate Authority's Obligations Under CGST Act: Appeals Cannot Be Dismissed for Non-Appearance

    St. Antony Trading and Transport Pvt. Ltd vs Joint Commissioner (Appeals)

    (2025) TaxCorp(IDT) 10771 (HC-KERALA)

  16. Kerala High Court · 11 Apr 2025
    Kerala High Court Upholds Mutuality Principle, Invalidates GST Taxation on IMA's Services to Members

    Indian Medical Association vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10763 (HC-KERALA)

  17. Kerala High Court · 11 Apr 2025
    Kerala High Court Grants Interim Relief in GSTR Mismatch Dispute; Addresses Human Error in Tax Filings

    US Technology International Pvt. Ltd vs State of Kerala

    (2025) TaxCorp(IDT) 10754 (HC-KERALA)

  18. Kerala High Court · 08 Apr 2025
    Kerala HC Rules in Favor of Manual Refund Applications for ITC on Exports, Ensures Fair Process

    AVT MC Cormic Ingredients Pvt Ltd vs Deputy Commissioner

    (2025) TaxCorp(IDT) 10730 (HC-KERALA)

  19. Kerala High Court · 01 Apr 2025
    Kerala High Court Overturns ITC Claim Rejection, Emphasizing Section 16(5) Provisions for FY 2017-18

    Sark Cables Pvt. Ltd. Vs. The Deputy Commissioner of Central

    (2025) TaxCorp(IDT) 10668 (HC-KERALA)

  20. Kerala High Court · 25 Mar 2025
    Kerala High Court Mandates Separate Orders in SGST Proceedings for Each Financial Year

    Narayana Rama Bhat Vs. The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 10616 (HC-KERALA)

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