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The charging provisions must be construed strictly but not the machinery provisions which would be construed like any other statute.
Daily Fresh Fruits India Private Limited vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 3648 (HC-KERALA)
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Clause (e) of sub section (2) of Sec. 97 is in wide terms and the Parliament has clearly mandated that the latter issue of determination of liability to pay tax on any goods or services or both, should also be matters on which the applicant concerned could seek advance ruling.
Sutherland Mortgage Services Inc. vs. The Principal Commissioner and Ors.
(2020) TaxCorp(IDT) 3630 (HC-KERALA)
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Revenue issued notices withholding the payments of wages to the petitioner from Government/semi Government Institutions while observing petitioner’s willingness to pay the GST amount if any, quantified and intimated.
The Secretary vs. The Director General of GST Intelligence & Ors.
(2020) TaxCorp(IDT) 3583 (HC-KERALA)
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There was serious delay in effecting the refunds and hence petitioner was entitled to interest.
Akay Flavours and Aromatics Pvt. Ltd. Vs. Central board of Indirect Taxes and Customs
(2020) TaxCorp(IDT) 3582 (HC-KERALA)
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The petitioner had done everything in its capacity to ensure that the details of new branch were updated in the official site, however the same showed as processing.
M R Traders vs. Assistant State Tax Officer
(2020) TaxCorp(IDT) 3556 (HC-KERALA)
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There was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities while detaining the goods, through a hearing afforded to the petitioner before passing the order.
Pact Machines Pvt. Ltd. vs. The Asst. State Tax Officer (Intelligence) & 2 Ors.
(2020) TaxCorp(IDT) 3554 (HC-KERALA)
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Under the scheme of IGST, supplies to SEZ unit and SEZ developer are treated at par with physical exports. The exporting units to compete with world market need raw materials without payment of taxes and duties and either the denial of zero-rated tax benefit or calling upon the assessee to pay 18% tax and claim refund is not in line with statutory scheme.
Lalitha Muraleedharan vs. The Range Forest Office, The Pr. Chief Conservator and The Commissioner of State Tax & Ors.
(2020) TaxCorp(IDT) 3528 (HC-KERALA)
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All proceedings pursuant to penalty order shall be kept in abeyance till a decision is rendered on the appeal.
Sobha Ltd vs. The Assistant State Tax
(2020) TaxCorp(IDT) 3521 (HC-KERALA)
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The petitioner was awarded two separate works against which tax was deducted but the petitioner was not extended credit for the same despite repeated reminders.
Raju K. Thomas vs. The State Tax Officer
(2020) TaxCorp(IDT) 3519 (HC-KERALA)
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Release of consignment and vehicle subject to petitioner furnishing a bank guarantee for the tax and penalty amount determined in the notice is directed.
Shaji George vs. The Commissioner Kerala State Goods and Service Tax
(2020) TaxCorp(IDT) 3517 (HC-KERALA)
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Though the Revenue clarified that the press release itself was a mistake having not decision to extend the time limit till December 31, 2017, the assessee cannot be deprived of the substantive benefit under the GST Act merely on account of a technical lapse insisted upon by the Revenue.
A.F. Babu vs. Union of India
(2020) TaxCorp(IDT) 3505 (HC-KERALA)
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While clubbing of two independent supplies may be resorted to for the purposes of valuation of each of those supplies, there was no scope of clubbing of two independent supplies so as to notionally alter the very nature of each of those supplies.
Abbott Healthcare Private Limited vs. The Commissioner of State Tax Kerala & Ors.
(2020) TaxCorp(IDT) 3468 (HC-KERALA)
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If the petitioner furnishes a bank guarantee for the tax and penalty amount determined, Revenue shall release the consignment and the vehicle to the petitioner.
Royal Traders vs. The Assistant State Tax Officer
(2020) TaxCorp(IDT) 3459 (HC-KERALA)
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There is no error in judgement rendered by the lower Authorities absent any cogent documentary evidence to prove that bills in question were physically transferred from Agra to Gwalior.
Om Trading Company vs. Deputy Commissioner of State Tax & Ors.
(2019) TaxCorp(IDT) 3053 (HC-KERALA)
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Revenue is directed to release seized goods on accepting bank guarantee (BG) pending adjudication proceedings under Section 129 of the CGST Act.
CEAT Ltd. vs. Assistant State Tax Officer
(2019) TaxCorp(IDT) 3052 (HC-KERALA)
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The interest of justice on equitable basis can be achieved by issuing a direction to Revenue not to encash the BG furnished, if ultimately the adjudication goes against them and if penalty is imposed in such proceedings, until the expiry of 14 days from the date of service of order on such adjudication.
VE Commercial Vehicles Ltd. vs. Union of India
(2019) TaxCorp(IDT) 3051 (HC-KERALA)
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Only when there is non-compliance with Rule 8 that the proper officer can seek clarification on information or documents furnished along with the application for registration.
State of Kerala & Ors. v. West Bengal Lottery Stockists Syndicate Private Limited & ors.
(2019) TaxCorp(IDT) 2909 (HC-KERALA)
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Appeal against dismissal of writ petition by Single Judge challenging order of pre-assessment on the ground that same was issued beyond period of limitation stipulated u/s 19 of 101st amendment to the Constitution as well as barred under provisions of KVAT Act, 2003 is allowed.
Sangeetha Jewellery vs. The State Tax Officer
(2019) TaxCorp(IDT) 2748 (HC-KERALA)
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HC - Release of goods detained ordered upon furnishing bank guarantee.
Asian Paints vs The Assistant State Tax Officer
(2019) TaxCorp(IDT) 2712 (HC-KERALA)
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HC - Writ Disposed - Release of goods/ vehicles directed upon furnishing bank guarantee and bond.
Husky Injection Molding Systems (India) Pvt Ltd vs. Commissioner of State tax Kerala GST Department.
(2019) TaxCorp(IDT) 2496 (HC-KERALA)
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