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Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174 of the KSGST Act, 2017 and Validates Continuation of KVAT and Pre-GST Proceedings After GST Transition
Facts of the CaseThe dispute arose after the introduction of the GST regime pursuant
to the Constitution (One Hundred and First Amendment) Act, 2016 and the
enactment of the Kerala State Goods and Services Tax Act, 201...
State of Kerala vs MCP Enterprises – Section 42(3) of the KVAT Act Cannot Create an Unlimited Retrospective Power to Reopen Time-Barred Assessments; Limitation Under Section 25(1) Must Govern Escaped Turnover Proceedings | Kerala High Court
Facts of the CaseThe litigation arose from a large batch of proceedings
concerning the power of the Kerala tax authorities to reopen, reassess or
otherwise proceed against dealers under the KVAT Act in respect of alleg...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of KSGST Act and Validity of Reopening Pre-GST Assessments | W.A. No. 1063 of 2019 & Connected Cases
Facts of the CaseA large batch of writ appeals came before the Kerala High Court
from a common judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018 and
connected matters. The appeals were tagged and heard along ...
State of Kerala vs MCP Enterprises — Kerala High Court Case Law on Limitation for Best Judgment Assessment Under Section 25(1) of the KVAT Act and Retrospective Extension of Assessment Period
Facts of the CaseThe proceedings arose from a large batch of writ appeals,
tax revisions and writ petitions concerning the period of limitation available
to the assessing authorities under Section 25(1) of the Kerala V...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and Validity of Saving Legacy Tax Proceedings After GST
Facts of the CaseThe dispute arose in the background of the constitutional
and statutory transition from the earlier indirect-tax regime to the Goods and
Services Tax regime. Following the Constitution (One Hundred and...
Ajayakumar P.A. vs State of Kerala – Section 174(2) of the Kerala SGST Act, 2017 Constitutionally Valid; Pre-GST Assessment Reopening and Accrued Tax Liabilities Saved Despite GST Transition
Facts of the CaseA large number of dealers and assessees approached the
Kerala High Court challenging proceedings initiated or continued by the State
tax authorities in relation to liabilities arising under the earlier...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of KSGST Act and Validity of Reopening Pre-GST Tax Assessments | Case Law
Facts of the CaseA large batch of Writ Appeals came before the Kerala High
Court from a common judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018
and connected matters. The appeals involved dealers and assesse...
State of Kerala vs MCP Enterprises & Connected Cases – Section 42(3) KVAT Act Cannot Retrospectively Reopen Time-Barred Assessments Beyond Section 25 Limitation: Kerala High Court
Facts of the CaseThe High Court considered a large batch of connected proceedings
involving dealers and the State tax authorities under the Kerala Value Added
Tax Act, 2003 (“KVAT Act”). The lead writ appeal, W.A. ...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of KSGST Act, 2017 and Validity of Pre-GST Assessment Reopening Proceedings | Section 19 of Constitution (101st Amendment) Act, 2016
Facts of the CaseThe matter arose from a large batch of writ appeals
concerning the continuation, initiation and reopening of proceedings connected
with tax liabilities originating under the pre-GST State tax enactment...
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and Validity of Reopening Legacy Tax Assessments After GST Transition
Facts of the CaseThe appeals arose from a common set of disputes following
the constitutional transition to the Goods and Services Tax regime. The
appellants comprised dealers, business entities, builders, hospitality
...