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HC - Kerala HC Directs Reassessment of BoE Due to 'Bona-Fide' Mistake in Claiming Duty Exemption under the Advance Authorisation Scheme; Reassessment would not cause any prejudice to the Revenue.
Esquire Multiplast Pvt. Ltd. vs. The Assistant Commissioner of Customs
(2023) TaxCorp(IDT) 7865 (HC-KERALA)
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When the language in the statute is plain and unambiguous, the Court has to read and understand the plain language as such, and there is no scope for any interpretation.
Pappachan Chakkiath vs. Assistant Commissioner and Ors.
(2023) TaxCorp(IDT) 7148 (HC-KERALA)
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Circulars are binding on the Department and no officer can take a view contrary to stipulations contained in such circulars.
Manappuram Finance Ltd vs. Assistant Commissioner, Central Tax and Excise
(2022) TaxCorp(IDT) 6998 (HC-KERALA)
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Notices proposing to reopen assessments of dealers, are saved by clauses (i) to (iv) of Section 174(2) of the KGST Act and are within the competence of the Department.
Sheen Golden Jewels (India) Pvt. Ltd. vs. State Tax Officer
(2022) TaxCorp(IDT) 6994 (HC-KERALA)
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Once the petitioner undertakes the remedy of a statutory appeal under section 107 of the Act, petitioner cannot thereafter turn around and approach this Court seeking reliance upon subsequent events, to avoid the mandatory pre-deposits.
Nico Tiles vs State Tax Officer
(2022) TaxCorp(IDT) 6683 (HC-KERALA)
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Transport could continue only after e-way bill had been extended in the manner provided for in Rule 138(10) of the CGST Rules.
Sanskruthi Motors vs. The Joint Commissioner (Appeals)
(2022) TaxCorp(IDT) 6647 (HC-KERALA)
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After voluntary payment is done and accepted in Form DRC-03 and order issued in Form MOV-09, non-generation of summary of an order under Form DRC-07 cannot result in the right of person to file an appeal u/s 107 being deprived.
Hindustan Steel and Cement vs Assistant State Tax Officer
(2022) TaxCorp(IDT) 6584 (HC-KERALA)
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Revenue is directed to issue fresh order after re-considering the issue in light of the said Circular.
Greenlights Power Solutions vs State Tax Officer
(2022) TaxCorp(IDT) 6169 (HC-KERALA)
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The person from whose custody any documents are seized shall be entitled to make copies which the officer may permit, except in cases where, in the opinion of the Proper Officer taking such copies will prejudicially affect the investigation.
Thomas Mathew vs. The State Tax Officer
(2022) TaxCorp(IDT) 5798 (HC-KERALA)
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Petitioner is directed to approach the proper officer for preponing the date of hearing. in view of its apprehension that the proceedings for cancellation of registration will continue for a long period and till then his registration being under suspension would cause loss to his business.
Kans Wedding Centre vs. The Commissioner of Commercial Taxes
(2021) TaxCorp(IDT) 4704 (HC-KERALA)
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Mere suspicion of mis-classification of goods cannot be the basis for a detention under Section 129 of the CGST Act.
Podaran Foods India Pvt. Ltd. & Ors. Vs. State of Kerala
(2021) TaxCorp(IDT) 4610 (HC-KERALA)
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The detention in question cannot be said to be unjustified.
K.M. Oil Industries vs. Assistant State Tax Officer
(2021) TaxCorp(IDT) 4523 (HC-KERALA)
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Revenue is directed to release the goods and vehicle to the Petitioner upon producing a copy of this judgment, asks Government Pleader to facilitate by communicating to the Revenue for expeditious clearance of goods and vehicle.
Trinity Beverages Pvt Ltd. vs. State of Kerala & Ors.
(2020) TaxCorp(IDT) 4493 (HC-KERALA)
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If the Assessee defaults in any single instalment, it will lose the benefit of this judgment and it will be open to the Revenue to proceed with recovery proceedings for realisation of the unpaid tax, interest and other amounts, in accordance with law.
Malayalam Motors Pvt. Ltd. vs. The Assistant State Tax Officer
(2020) TaxCorp(IDT) 4463 (HC-KERALA)
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Revenue is directed to consider the objections raised by the Assessee as regards jurisdiction, merits of the case, and the orders passed by it shall reflect a consideration of each of those objections.
Damodar Corporation vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4441 (HC-KERALA)
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Defects did not subsist on the date of passing of order of detention.
Suraj Hi-Tech Pvt. Ltd. vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 4439 (HC-KERALA)
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Writ petition is allowed and Revenue is directed to release the goods and the vehicle to the petitioner on his producing a copy of this judgment before the respondent.
P.H. Mueammad Kunju & Brothers vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 4409 (HC-KERALA)
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The steps for recovery of amounts confirmed against Petitioner by the order under challenge shall be kept in abeyance for a period of three weeks.
Radhakrishna Textiles vs. Superintendent of Central Tax and Central Excise
(2020) TaxCorp(IDT) 4394 (HC-KERALA)
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The stipulation that no tax or interest or penalty shall be determined unless the person concerned is given an opportunity of being heard incorporates the seminal principle of fair play which is inherent in the established principle that no person is to be condemned unheard.
Sanchar Telesystems vs. Commercial Tax Officer Vigilance
(2020) TaxCorp(IDT) 4385 (HC-KERALA)
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HC - Writ dismissed - Petition based on wholly fallacious and illegal much less misplaced.
Bon Cargos Pvt. Ltd. vs. The Assistant State Tax Officer
(2020) TaxCorp(IDT) 4353 (HC-KERALA)
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