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State of Kerala vs MCP Enterprises – Section 42(3) KVAT Act Cannot Permit Indefinite Reassessment Beyond Reasonable Limitation Period | Kerala High Court
Facts of the CaseThe proceedings arose from a large batch of writ appeals,
tax revisions and writ petitions concerning the interpretation, validity and
operation of Section 42(3) of the Kerala Value Added Tax Act, 2003...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Legislative Competence to Enact Section 174(2) of the Kerala SGST Act, 2017 | Saving of Legacy Tax Liabilities, Assessments and Proceedings After GST
Facts of the CaseThe introduction of GST fundamentally restructured the
constitutional and statutory framework governing indirect taxation. Following
the Constitution (One Hundred and First Amendment) Act, 2016, the Ke...
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174 of the KSGST Act, 2017 and Continuation of Legacy Tax Assessment, Recovery and Adjudication Proceedings After GST
Facts of the CaseA large batch of writ appeals arose from proceedings
initiated or continued by the Kerala tax authorities under various pre-GST
State taxation enactments after the introduction of the Goods and Service...
Ajayakumar P.A. (Proprietor, M/s Udayagiri Retreat Centre) vs State of Kerala & Others – Kerala High Court Upholds Section 174(2) of KSGST Act, 2017 and Validity of Reopening Pre-GST Tax Assessments
Facts of the CaseThe litigation arose from a large batch of writ proceedings
concerning the transition from the pre-GST State tax regime to the GST
framework introduced under the Kerala State Goods and Services Tax Act...
Tvl. K.R.K. Timbers vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte GST Assessment under Section 73 of TNGST Act on GSTR-2A/3B ITC Mismatch and Section 17 ITC Reversal Issue
Facts of the CaseThe petitioner, Tvl. K.R.K. Timbers, engaged in the
business of timber and exempt firewood, challenged an ex parte assessment order
passed under Section 73 of the TNGST Act for Assessment Year 2020-21....
M/s Star Medical Store vs Assistant Commissioner, State Goods & Service Tax – Assessment Order Quashed Due to Personal Hearing Fixed Before Reply Deadline | Section 73 of CGST Act, 2017
Facts of the CaseThe petitioner, M/s Star Medical Store, challenged
the assessment order passed under Section 73 of the GST Act, 2017, along
with the corresponding FORM GST DRC-07, on the ground that the
proceedings w...
Pramod Kumar Sahoo vs State of Odisha & Others – Writ Petition Withdrawn with Liberty to File Statutory Appeal Against GST Demand Notice under Section 74 of the CGST/OGST Act | Orissa High Court
Facts of the CaseThe petitioner challenged a Demand-cum-Show
Cause Notice issued under Section 74 of the OGST/CGST Act by filing
a writ petition before the Orissa High Court. During the hearing, the
petitioner sought ...
C. Sumathi vs Assistant Commissioner (ST), Chokkikulam Assessment Circle, Madurai – GST Registration Cancellation for Non-Filing of Returns | Revocation of GST Registration under Section 29 of the CGST Act, 2017 | Madras High Cour
Facts of the CaseThe petitioner’s GST registration was cancelled by
the Proper Officer with effect from 31.07.2022 under Section 29 of the CGST
Act, 2017 on the ground that GST returns had not been filed continuously...
M/s. Yentop Manickam Edible Oils Private Limited vs Assistant Commissioner of CGST & Central Excise – Madras High Court Sets Aside Rejection of Ocean Freight Service Tax Refund; Directs Fresh Examination in Light of Mohit Minerals Judgment | Article 226 of the Constitution of India
Facts of the CaseThe petitioner, M/s. Yentop Manickam Edible Oils
Private Limited, had paid service tax on ocean freight under the Reverse
Charge Mechanism (RCM) for the month of May 2017.Subsequently, relying upon the...
M/s. Yentop Manickavel Sons Edible Oils Pvt. Ltd. vs. Assistant Commissioner of CGST & Central Excise – Madras High Court Sets Aside Rejection of Ocean Freight Service Tax Refund; Directs Reconsideration in Light of Mohit Minerals Judgment | Article 226 of the Constitution of India
Facts of the CaseThe petitioner, M/s. Yentop Manickavel Sons
Edible Oils Private Limited, had paid service tax on ocean freight under
the Reverse Charge Mechanism (RCM) for the month of June 2017. Subsequently, it
fil...