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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 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. JRS and Co Vs The Commissioner of Commercial Taxes & Anr: Madras High Court Orders Revocation of GST Registration Cancellation Under Section 29 of CGST/TNGST Act Following Non-Filing of GSTR-3B Due to Ill-Health and Financial Distress – Relies on Landmark Suguna Cutpiece Precedent
Facts of the Case
The
Petitioner, Tvl. JRS and Co, represented by its Proprietor Selvin
Manimuthu, is a business entity registered under the Goods and Services
Tax law with GSTIN 33FACPS2987D1ZJ, oper...
M/s. Outdoor Advertising Association Bangalore & Ors. v. State of Karnataka & Ors. — Omission of Entry 55 List II via 101st Constitutional Amendment Denudes State and Municipal Authorities of Power to Levy and Collect Advertisement Tax Under KMC Act, 1976 and KM Act, 1964
Facts of the Case
The
petitioners are entities and associations engaged in the business of
outdoor advertisements, which involves erecting physical hoardings after
obtaining the necessary commercial p...
P.S. Koshy vs. The Principal Secretary, Directorate of Industries and Commerce & Others: Maintainability of Writ Petition Under Article 226 in Purely Contractual Disputes Devoid of Public Law Element Involving Disputed Questions of Fact and Recovery Claims
Facts of the Case
The
petitioner’s proprietary concern, "M/s. Straight Line Engineering
Works," was awarded a contract by Steel Industries Kerala Ltd
(SILK—Respondent No. 2 & 3) on May 2, 2019...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) KSGST Act Saving Clause for Pre-GST Tax Assessments and Proceedings under Repealed KVAT, Luxury Tax, Entry Tax and Paper Lotteries Laws | Section 19 of Constitution (101st Amendment) Act, 2016
Facts of the
CaseThe appellants comprised dealers, business
entities, builders, hospitality establishments and other assessees who had been
subjected to proceedings under various pre-GST State tax enactments. Th...
State of Kerala vs MCP Enterprises — Section 42(3) of the KVAT Act Cannot Permit Indefinite Reassessment; Retrospective Operation Restricted to Reasonable Five-Year Period | Kerala High Court Case Law
Facts of the
CaseThe litigation arose from a large batch of
connected matters concerning the scope, operation and retrospective effect of
Section 42(3) of the Kerala Value Added Tax Act, 2003 (“KVAT Act”). The lea...
M/s Leisure Stays vs State of Kerala & State Tax Officer – Kerala High Court Upholds Section 174(2) of KSGST Act and Validity of Reassessment of Pre-GST Luxury Tax Liability under Kerala Tax on Luxuries Act, 1976
Facts of the
CaseM/s Leisure Stays, represented by its partner,
challenged a notice dated 26.04.2018 proposing to reopen assessments for the
Assessment Years 2014-15, 2015-16 and 2016-17 under the Kerala Tax on Luxuri...
State of Kerala vs MCP Enterprises | Section 42(3) KVAT Act Retrospective Reopening of Assessments, Deemed Pending Returns & Limitation under Sections 20, 22, 24 and 25 | Kerala High Court
Facts of the
CaseA large batch of proceedings arose from notices,
reassessment actions and related tax proceedings initiated under the KVAT
regime. The Revenue relied upon the amended Section 42(3) and its
retrospect...