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Landmark Rulings

Kerala High Court — GST

195 rulings

  1. Kerala High Court · 19 Dec 2023
    Kerala High Court Upholds Arrest in GST Evasion Case, Rejects Bail at Nascent Stage of Investigation

    Badha Ram vs Intelligence Officer, Kerala State GST Department

    (2023) TaxCorp(IDT) 8424 (HC-KERALA)

  2. Kerala High Court · 11 Dec 2023
    HC - Kerala High Court Upholds GST Registration Cancellation, Rejects Plea for Cross-Examination in Summary Proceedings.

    Steel India vs The State Tax Officer

    (2023) TaxCorp(IDT) 8382 (HC-KERALA)

  3. Kerala High Court · 08 Dec 2023
    HC - Kerala High Court Affirms Non-Restoration of GST Registration Certificates Pending SCN Adjudication.

    Golden Timber Industries vs. The Additional Director & Ors.

    (2023) TaxCorp(IDT) 8377 (HC-KERALA)

  4. Kerala High Court · 07 Dec 2023
    HC - Kerala HC Upholds Rejection of Malabar Cement’s Transitional Credit Claim Due to Absence of Extension by Commissioner.

    Malabar Cements Ltd vs. The Assistant Commissioner & Ors.

    (2023) TaxCorp(IDT) 8367 (HC-KERALA)

  5. Kerala High Court · 24 Nov 2023
    HC - Kerala HC Grants Partial Refund of Interest on Kerala Flood Cess, Acknowledges Bona Fide Mistake.

    Kannan Paint & Radhas Hardware vs. The Deputy Commissioner of State Tax SGST, Department

    (2023) TaxCorp(IDT) 8324 (HC-KERALA)

  6. Kerala High Court · 23 Nov 2023
    HC - Kerala HC Quashes Detention of Goods Moved to Job-Worker, Clarifies Jurisdiction under GST Laws.

    Philips Carbon Black Ltd. vs. State of Kerala & Ors.

    (2023) TaxCorp(IDT) 8316 (HC-KERALA)

  7. Kerala High Court · 21 Nov 2023
    HC - Allahabad HC Directs Assessee to Use Statutory Remedies for Contesting GST Evasion Notice.

    Trimurti Fragrances Pvt Ltd. vs. Directorate General Of Goods And Services Tax

    (2023) TaxCorp(IDT) 8302 (HC-KERALA)

  8. Kerala High Court · 21 Nov 2023
    HC - Kerala HC Upholds GST Registration Cancellation for Non-Filing of GSTR-3B Returns.

    Sanscorp India Pvt. Ltd. vs. The Assistant Commissioner

    (2023) TaxCorp(IDT) 8301 (HC-KERALA)

  9. Kerala High Court · 08 Nov 2023
    HC - Kerala High Court's Crucial Ruling on GSTR-2A and GSTR-3B Discrepancies: A Tightened Rein on ITC Claims.

    Nahasshukoor vs. Assistant Commissioner

    (2023) TaxCorp(IDT) 8273 (HC-KERALA)

  10. Kerala High Court · 08 Nov 2023
    HC - Kerala High Court Grants Relief in Tax Arrears Payment, Allows Instalment Plan.

    Thomas K.J. vs. The State Tax Officer

    (2023) TaxCorp(IDT) 8272 (HC-KERALA)

  11. Kerala High Court · 02 Nov 2023
    HC - Kerala HC Upholds Penalty for Delayed Tax Remittance Post-Collection.

    Global Plasto Wares vs. Assistant State Tax Officer

    (2023) TaxCorp(IDT) 8252 (HC-KERALA)

  12. Kerala High Court · 02 Nov 2023
    HC - Kerala High Court Nullifies Order Rejecting ITC on GSTR 2A-3B Mismatch, Calls for Fresh Review.

    Henna Medicals Bus Stand Road vs State Tax Officer

    (2023) TaxCorp(IDT) 8249 (HC-KERALA)

  13. Kerala High Court · 31 Oct 2023
    HC - Kerala High Court Upholds Legality of General Authorisation in GST Search and Seizure Operations.

    Velayudhan Gold LLP Vs Senior Intelligence Officer/Intelligence Officer Of State Tax

    (2023) TaxCorp(IDT) 8241 (HC-KERALA)

  14. Kerala High Court · 18 Oct 2023
    HC - Kerala HC Dismisses Writ on ITC-denial When Assessee Forgoes Right to Substantiate Claim.

    Ansil Ibrahim vs. Assistant Commissioner & Ors.

    (2023) TaxCorp(IDT) 8184 (HC-KERALA)

  15. Kerala High Court · 16 Oct 2023
    HC - Kerala HC Recognizes Small Dealers' GST Rollout Woes; Overturns Tax-Credit Disallowance.

    Anaz Abdul Rahiman Kutty vs. State Tax Officer & Ors.

    (2023) TaxCorp(IDT) 8170 (HC-KERALA)

  16. Kerala High Court · 20 Sep 2023
    HC - Kerala HC Decision on ITC Claim Based on GSTR-2A Non-Reflection.

    Diya Agencies vs The State Tax Officer

    (2023) TaxCorp(IDT) 8065 (HC-KERALA)

  17. Kerala High Court · 06 Sep 2023
    HC - Kerala High Court Quashes Detention Order for Frozen Shrimp Transport due to the absence of a valid E-way bill and letter of undertaking, Allows Writ Petition Despite Statutory Remedy.

    Qfroz Traders Pvt. Ltd. vs. The Assistant Tax Officer

    (2023) TaxCorp(IDT) 8013 (HC-KERALA)

  18. Kerala High Court · 25 Aug 2023
    HC - Kerala HC Emphasizes Adherence to Statutory Scheme, Dismisses Writ Petition Without Statutory Appeal.

    S.K. Eldhose (SKARIA KARIKKAMATTATHIL Eldhose) vs. The State Tax Officer

    (2023) TaxCorp(IDT) 7967 (HC-KERALA)

  19. Kerala High Court · 08 Aug 2023
    HC - Kerala HC Dismisses Writ Petition Citing Availability of Alternative Statutory Remedy.

    Pure Aggregates Pvt Ltd vs. Income Tax Officer & Ors.

    (2023) TaxCorp(IDT) 7891 (HC-KERALA)

  20. Kerala High Court · 08 Aug 2023
    HC - Kerala HC Directs Release of Unwarrantedly Seized Cash, Critiques Authorities' Misinformed Actions; Power to seize items, including cash, under a taxing statute should be exercised following the statute's intent and purpose.

    Shabu George vs. State Tax Officer (IB) & Ors

    (2023) TaxCorp(IDT) 7888 (HC-KERALA)

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