Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
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
...
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...