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Landmark Rulings

Kerala High Court — GST

195 rulings

  1. Kerala High Court · 16 Jul 2024
    HC - Kerala HC Upholds GST Portal's Validity for Order Communication, Dismisses Taxpayer's Appeal.

    Sunil Kumar K vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9283 (HC-KERALA)

  2. Kerala High Court · 12 Jul 2024
    HC - Kerala HC Quashes Excess Late Fee Demand for Belated GSTR-9C Filing

    Raju Sreedharan vs. The Superintendent

    (2024) TaxCorp(IDT) 9275 (HC-KERALA)

  3. Kerala High Court · 02 Jul 2024
    Kerala High Court Upholds Assessee's Right to Input Tax Credit, Directs Deputy Commissioner to Reconsider Claim

    Super Decor Vs. Deputy Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9232 (HC-KERALA)

  4. Kerala High Court · 02 Jul 2024
    Kerala HC Modifies Single Judge's Order, Disallows Transition of Un-adjusted TDS as Unutilized ITC

    Fins Engineering and Contractors vs. Superintendent

    (2024) TaxCorp(IDT) 9230 (HC-KERALA)

  5. Kerala High Court · 25 Jun 2024
    Kerala HC Sets Aside Registration Cancellation Order Due to Incorrect Show Cause Notice Form

    Kunhalavi N vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9212 (HC-KERALA)

  6. Kerala High Court · 20 Jun 2024
    Kerala HC Stays Judgment on GST Rate for 'Classic Malabar Parota' and 'Whole Wheat Malabar Parota', Issues Notice

    State of Kerala vs. Modern Food Industries Pvt. Ltd.

    (2024) TaxCorp(IDT) 9197 (HC-KERALA)

  7. Kerala High Court · 14 Jun 2024
    Kerala HC Directs Assessing Authority to Verify Sales Return under GST Based on All Credit Notes

    Josco Jewellers Pvt. Ltd. vs. The Joint Commissioner (Taxpayer Services)

    (2024) TaxCorp(IDT) 9176 (HC-KERALA)

  8. Kerala High Court · 06 Jun 2024
    Kerala HC Grants 30-Day Window for Claiming ITC, Upholds Validity of Sections 16(2)(c), 16(4), and 155 of CGST Act

    M. Trade Links vs Union of India & Ors.

    (2024) TaxCorp(IDT) 9145 (HC-KERALA)

  9. Kerala High Court · 28 May 2024
    Kerala HC Quashes Notices Demanding Late Fee for Belated Filing of GSTR-9C, Calls it 'Unjust' in Light of Amnesty Scheme

    Anishia Chandrakanth vs. The Superintendent, Central Tax & Central Excise

    (2024) TaxCorp(IDT) 9098 (HC-KERALA)

  10. Kerala High Court · 27 May 2024
    Kerala HC Upholds Validity of Notifications Extending Time Limit for Passing Assessments Under Section 73 Due to Covid-19, Directs Fresh Assessment Giving Benefit of Circular No. 183/15/2022-GST

    Faizal Traders Pvt.Ltd vs Deputy Commissioner, Central Tax and Central Excise

    (2024) TaxCorp(IDT) 9095 (HC-KERALA)

  11. Kerala High Court · 23 Apr 2024
    HC - Kerala HC Dismisses Writ Petition Challenging Non-Consideration of Reply to GST Show Cause Notice, Relegates Assessee to Alternate Remedy.

    Manjally Jewellary Vs. State Tax Officer and Ors.

    (2024) TaxCorp(IDT) 8933 (HC-KERALA)

  12. Kerala High Court · 17 Apr 2024
    Upholds Appellate Authority's order reducing fine imposed by Adjudicating Authority: Dismisses Revenue's writ

    The Joint Commissioner of State Tax (I&E) vs Sasi Pathirakunnath.

    (2024) TaxCorp(IDT) 8904 (HC-KERALA)

  13. Kerala High Court · 16 Apr 2024
    HC - Kerala High Court Denies Remand for GST ITC Claim Due to Non-Response by Assessee.

    M J Gold vs. State Tax Officer and Ors.

    (2024) TaxCorp(IDT) 8899 (HC-KERALA)

  14. Kerala High Court · 16 Apr 2024
    HC - Kerala HC Classifies 'Malabar Parota' Under Heading 1905, Attracts 5% GST.

    Modern Food Enterprises Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8896 (HC-KERALA)

  15. Kerala High Court · 04 Apr 2024
    HC - Kerala HC Directs Revenue to Consider Rectification Application for Mistakenly Claimed IGST Credit, Restrains Coercive Recovery Pending Final Order.

    Jayakrishnan K.S. vs UOI & ors

    (2024) TaxCorp(IDT) 8852 (HC-KERALA)

  16. Kerala High Court · 02 Apr 2024
    HC - Kerala HC Quashes ITC Denial Due to Lack of Explanation from Assessee about GSTR-3B and GSTR-2A Returns.

    GMA Pinnacle Automotives Pvt Ltd vs. State Tax Officer

    (2024) TaxCorp(IDT) 8843 (HC-KERALA)

  17. Kerala High Court · 22 Mar 2024
    HC - Kerala High Court Permits Import of Life-Saving Drug 'Risdiplam' Without GST Payment.

    Amrutha S. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8798 (HC-KERALA)

  18. Kerala High Court · 20 Feb 2024
    HC - Kerala High Court Denies Direct Relief in Transitional Credit Dispute, Orders Use of Statutory Appeal Process.

    Versuni India Home Solutions Ltd vs. The Deputy Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 8662 (HC-KERALA)

  19. Kerala High Court · 06 Feb 2024
    Kerala High Court Paves Way for LPG Bottlers to Claim Refunds Under Inverted Duty Structure

    Malabar Fuel Corp. vs. The Asst. Commissioner of Central Tax

    (2024) TaxCorp(IDT) 8603 (HC-KERALA)

  20. Kerala High Court · 28 Dec 2023
    HC - Kerala HC Annuls GST Assessment Order for Inadequate Response Time, Orders Fresh Review.

    Vadakkoot Chackoo Devassy Vs Assistant State Tax Officer

    (2023) TaxCorp(IDT) 8474 (HC-KERALA)

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