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Landmark Rulings

Kerala High Court — GST

195 rulings

  1. Kerala High Court · 22 Nov 2024
    Kerala High Court Mandates Fresh Evaluation for Input Tax Credit Claim Post Amendment to CGST Act

    Louis Mathew Antony vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9892 (HC-KERALA)

  2. Kerala High Court · 19 Nov 2024
    Kerala High Court Ruling Clarifies GST Applicability on Interest from Chit Fund Defaults; voids Rs 61.55 Crores Tax Recovery Notice

    Kerala State Financial Services Ltd vs Union of India & Ors

    (2024) TaxCorp(IDT) 9870 (HC-KERALA)

  3. Kerala High Court · 12 Nov 2024
    Kerala High Court Permits Additional Time for Input Tax Credit Uploads Amid Technical Issues

    Mariya Agencies vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9826 (HC-KERALA)

  4. Kerala High Court · 06 Nov 2024
    Kerala High Court Upholds State Tax Authority's Demand Order Despite Central Authority's Summons; Clarifies Interpretation of Section 6(2)(b) in GST Framework

    K.T. Saidalavi vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9795 (HC-KERALA)

  5. Kerala High Court · 05 Nov 2024
    Kerala High Court Reinstates Input Tax Credit (ITC) Eligibility Following Recent Legislative Amendments

    Roy Varghese vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9791 (HC-KERALA) · Section 16(5)

  6. Kerala High Court · 05 Nov 2024
    Kerala High Court Directs Fresh Orders on Input Tax Credit (ITC) Denial, Considering New Section 16(5) of CGST Act

    Fahad Pareed vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9790 (HC-KERALA)

  7. Kerala High Court · 29 Oct 2024
    Kerala High Court Strikes Down Rule 96(10) of IGST Act as Unconstitutional, Protects Refunds from October 23, 2017, to October 08, 2024

    Sance Laboratories Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9763 (HC-KERALA)

  8. Kerala High Court · 25 Oct 2024
    Acetylene Supply Detention Quashed by Kerala HC: Tax Evasion Lacked Evidence, Penalty Directions Issued

    Peenya Industrial Gases (P) Ltd Vs. State of Kerala & Ors.

    (2024) TaxCorp(IDT) 9747 (HC-KERALA)

  9. Kerala High Court · 22 Oct 2024
    Highlighting Procedural Oversights in Demand Orders for Major General Insurance Player

    Royal Sundaram General Insurance Co. Ltd. Vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9727 (HC-KERALA)

  10. Kerala High Court · 15 Oct 2024
    Kerala High Court Overturns Input Tax Credit Denial, Orders Reassessment Based on New Legislative Provisions

    Four Square Hospitality Vs. The Superintendent of Central Tax

    (2024) TaxCorp(IDT) 9698 (HC-KERALA)

  11. Kerala High Court · 11 Oct 2024
    Kerala High Court Invalidates Extended Provisional Attachments Due to Legislative Non-Compliance

    S.R. Traders (Proprietor Ali K.) vs. Directorate General of GST Intelligence

    (2024) TaxCorp(IDT) 9680 (HC-KERALA)

  12. Kerala High Court · 13 Sep 2024
    Petitioner's Input Tax Credit (ITC) Blocking Addressed Amid Allegations of Fraudulent Transactions

    St. Joseph Oil Mills Vs. Joint Commissioner, KGST

    (2024) TaxCorp(IDT) 9532 (HC-KERALA)

  13. Kerala High Court · 03 Sep 2024
    Kerala High Court Allows Contractor to Settle Demand in Installments Following Appeal Limitations

    Madhusoodanan Nair Vs. State Tax Officer (Arrear Recovery)

    (2024) TaxCorp(IDT) 9495 (HC-KERALA)

  14. Kerala High Court · 02 Sep 2024
    Kerala HC Declines Writ Petition Over Assessment Order, Upholding Appellate Remedy Under SGST Act

    VIKAS A SHAH Vs State Tax Officer

    (2024) TaxCorp(IDT) 9486 (HC-KERALA)

  15. Kerala High Court · 14 Aug 2024
    Kerala High Court Suspends GST Proceedings Against Co-operative Societies, Directs Consideration of Assessee Contentions

    Thiroor Service Co-operative Bank Ltd. vs. The Intelligence Officer

    (2024) TaxCorp(IDT) 9386 (HC-KERALA)

  16. Kerala High Court · 14 Aug 2024
    Kerala HC Quashes Tax Demand on Wrongly Availed ITC, Recognizes Assessee's Voluntary Rectification Efforts

    Kurian Tharayil Sabu Vs State Tax Officer

    (2024) TaxCorp(IDT) 9385 (HC-KERALA)

  17. Kerala High Court · 02 Aug 2024
    No GST Liability on Personal Guarantee and Inter-Company Loans: Kerala HC

    Manappuram Finance Ltd vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 9331 (HC-KERALA)

  18. Kerala High Court · 24 Jul 2024
    GST on Association Activities Upheld, But Not Retrospective

    Indian Medical Association vs. UOI

    (2024) TaxCorp(IDT) 9301 (HC-KERALA)

  19. Kerala High Court · 24 Jul 2024
    GST Appellate Tribunal to be Established Within Four Months: Kerala HC

    CA. P. J. Johney & Anr. Vs. The GST Council & Ors.

    (2024) TaxCorp(IDT) 9299 (HC-KERALA)

  20. Kerala High Court · 16 Jul 2024
    HC - Kerala HC Strikes Down GST Assessment Against Deceased Taxpayer, Clarifies Legal Heir Liability

    Benoy Abraham vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9284 (HC-KERALA)

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