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Landmark Rulings

Kerala High Court — GST

195 rulings

  1. Kerala High Court · 20 Mar 2025
    Kerala High Court Orders Revenue to Re-Evaluate Assessee’s Rectification Petition on Financial Year Error in DRC-03 Submission

    Lotus Pharmaceuticals vs The Assistant State Tax Officers & Ors

    (2025) TaxCorp(IDT) 10584 (HC-KERALA)

  2. Kerala High Court · 04 Mar 2025
    Kerala High Court Declares Delay Not a Barrier for Appeal Against CGST Order Due to Improper Service of Notices

    Surya Resmi Traders Vs. State Tax Officers

    (2025) TaxCorp(IDT) 10477 (HC-KERALA)

  3. Kerala High Court · 26 Feb 2025
    Kerala High Court Upholds Single Judge's Order Directing Individual Assessment for CGST Cases from 2017-2024

    The Joint Commissioner (Intelligence & Enforcement) vs Lakshmi Mobile Accessories

    (2025) TaxCorp(IDT) 10436 (HC-KERALA)

  4. Kerala High Court · 25 Feb 2025
    Kerala High Court Upholds GST Registration Cancellation for Non-Response

    Vidyadharan V M vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10429 (HC-KERALA)

  5. Kerala High Court · 25 Feb 2025
    Kerala High Court Overturns Tax Liability Decision on Grounds of Improper Notice and Lack of Fair Opportunity for Partnership Firm

    Ramanattu Motor Corp vs. State of Kerala & Ors.

    (2025) TaxCorp(IDT) 10428 (HC-KERALA)

  6. Kerala High Court · 07 Feb 2025
    Kerala High Court Declares Cash Seizure by GST Department Illegal, Orders Immediate Return of Funds

    Centre C Edtech Pvt. Ltd. vs. The Intelligence Officer

    (2025) TaxCorp(IDT) 10314 (HC-KERALA)

  7. Kerala High Court · 29 Jan 2025
    Kerala High Court Rules on Electronic Credit Ledger, Confirms Freedom in Input Tax Credit Application

    Maruthengal Moideen & ors vs State Tax Officer & ors

    (2025) TaxCorp(IDT) 10267 (HC-KERALA)

  8. Kerala High Court · 28 Jan 2025
    Kerala HC Urges Swift Adjudication for Release of Vehicles Carrying Industrial Kerosine Amid Tax Evasion Suspicions

    Peter Santosh Rodrigues vs. State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10265 (HC-KERALA)

  9. Kerala High Court · 23 Jan 2025
    Kerala High Court Affirms Cross-Empowerment of State GST Authority for Issuance of Show Cause Notice under CGST Act, 2017

    Pinnacle Vehicles and Services Private Limited vs The Joint Commissioner (Intelligence and Enforcement ) & Ors

    (2025) TaxCorp(IDT) 10236 (HC-KERALA)

  10. Kerala High Court · 22 Jan 2025
    Kerala High Court Overturns Input Tax Credit Disallowance for Mall Construction, Directs Re-evaluation Amid Legal Precedents

    Lulu International Shopping Malls Pvt. Ltd. vs. Joint Commissioner

    (2025) TaxCorp(IDT) 10223 (HC-KERALA)

  11. Kerala High Court · 17 Jan 2025
    Kerala HC Directs Release of Seized Goods Pending Adjudication with Deposit of Fines Under CGST Act, 2017

    Shish Jewels Pvt Ltd vs The Joint Commissioner, Central Tax and Central Excise & Ors

    (2025) TaxCorp(IDT) 10184 (HC-KERALA)

  12. Kerala High Court · 27 Dec 2024
    Kerala High Court Directs Fresh Consideration of ITC Denial in Light of Recent Circulars

    Champadan Kandiyil Vijeesh Vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 10096 (HC-KERALA)

  13. Kerala High Court · 27 Dec 2024
    Kerala High Court Upholds GST Officials’ Authority in Blocking Input Tax Credit, Directs Assessee to Pursue Appellate Remedies

    Malabar Trading Co. Ltd. Vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 10095 (HC-KERALA)

  14. Kerala High Court · 18 Dec 2024
    Kerala High Court Invalidates Revenue's Penalty Order Due to Breach of Natural Justice Principles

    Nishad K U vs The Joint Commissioner, Central Tax and Central Excise & Ors

    (2024) TaxCorp(IDT) 10039 (HC-KERALA)

  15. Kerala High Court · 10 Dec 2024
    Kerala High Court Overturns Adjudication Order: Analyzes Rate Notification Impact on Grants Received by Special Purpose Vehicle

    KERALA INFRASTRUCTURE AND TECHNOLOGY Vs Union of India

    (2024) TaxCorp(IDT) 9983 (HC-KERALA)

  16. Kerala High Court · 04 Dec 2024
    Kerala High Court Remands GST Non-Payment Case, Examines Exemption Claims Under Specific Notifications

    KERALA INFRASTRUCTURE AND TECHNOLOGY Vs Union of India

    (2024) TaxCorp(IDT) 9957 (HC-KERALA)

  17. Kerala High Court · 29 Nov 2024
    Karnataka HC Supports Assessee’s Right to Credit Under Section 16(5) of the Finance (No. 2) Act, 2024 Amidst Appeal Dismissal

    Varshini Lift Tech & Earth Movers vs. Assistant Commissioner & Ors.

    (2024) TaxCorp(IDT) 9938 (HC-KERALA)

  18. Kerala High Court · 29 Nov 2024
    Kerala High Court Clears Assessee from Reversing ITC on Interstate Transactions, Upholds Revenue-Neutrality Principle

    Rejimon Padickapparambil Alex vs Union of India & Ors

    (2024) TaxCorp(IDT) 9932 (HC-KERALA)

  19. Kerala High Court · 22 Nov 2024
    Kerala High Court Mandates Fresh Order on Input Tax Credit Claim Following Legislative Changes

    Lloyd Insulations India Ltd. vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9899 (HC-KERALA)

  20. Kerala High Court · 22 Nov 2024
    Kerala High Court Mandates Fresh Orders on Input Tax Credit Denial Following Recent Legislative Amendments

    Sundaresha Pai P.N. vs. Assistant State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9898 (HC-KERALA)

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