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Petitioner vs State of Uttarakhand: Uttarakhand High Court Permits Application for Restoration of Cancelled GST Registration on Payment of Pending Dues; Section 107 Appeal Not Maintainable Before Commissioner
Facts
of the CaseThe
petitioner approached the High Court by filing WPMS No. 2659 of 2022,
challenging proceedings relating to cancellation of its GST registration. As
recorded on page 1 of the order, the petitioner ...
Kumaran K.V. vs State Tax Officer (Intelligence) & Another – Kerala High Court: Section 63 CGST/SGST Act Show Cause Notice Must Be Adjudicated After Examining Whether Separate Businesses Can Be Clubbed for GST Registration and Turnover
Facts
of the CaseThe
petitioner, Kumaran K.V., proprietor of Kumar Motor Driving School, approached
the Kerala High Court challenging Ext.P10 show cause notice issued under
Section 63 of the CGST/SGST Act.The
petiti...
M/s Koduwayur Petroleum Agencies vs Indian Oil Corporation — Kerala High Court on Reconstitution of Petroleum Retail Outlet Dealership, Disputed NOC and Violation of Dealership Agreement
Facts
of the CaseThe
petitioner, M/s Koduwayur Petroleum Agencies, was a partnership firm allotted a
dealership licence by Indian Oil Corporation for operating a petroleum retail
outlet.The
original partnership cons...
M/s M.G. Shahani and Company (Bombay) Pvt. Ltd. vs Commissioner of State GST & Others — GST Transitional Credit Through TRAN-1 and TRAN-2 | Supreme Court Directions in Filco Trade Centre Applied
Facts of the CaseThe petitioner, M/s M.G. Shahani and Company (Bombay) Pvt.
Ltd., approached the High Court of Kerala in relation to the issue of
availing Transitional Credit while migrating to the Goods and Services T...
Richmond Uniforms vs Thiruvananthapuram Corporation & Others – Tenant Cannot Be Arbitrarily Denied Trade Licence Renewal for Landlord’s Failure to Pay Property Tax; Rule 18 of Kerala Municipality Property Tax Rules, 2011
Facts
of the CaseRichmond
Uniforms, the petitioner, approached the High Court of Kerala being aggrieved
by the non-renewal of its Trade Licence by the Corporation authorities.The
petitioner was carrying on its establ...
W.P. No. 34045 of 2022: GST Registration Cancellation Without Opportunity to Reply — Fresh Representation for Restoration Under Section 30 Read With Rule 22(4)
Facts of the CaseThe petitioner filed the writ petition challenging the order
passed by the 1st respondent cancelling the petitioner’s GST Registration No.
37DDRPS1865Q1ZA dated 04.01.2022.The petitioner’s principa...
Jerin T.J. vs State Tax Officer (Int.), Mobile Squad No. II, Kerala State GST Department – Kerala High Court Dismisses Writ Petition as Infructuous | WP(C) No. 7422 of 2022
Facts
of the CaseThe
petitioner, Jerin T.J., aged 45 years and proprietor of Best Gold,
approached the High Court of Kerala by filing WP(C) No. 7422 of 2022
against the State Tax Officer (Int.), Mobile Squad No. II, ...
Transitional Provisions: How Pending Assessments and Appeals Are Protected
Transitional Provisions: How
Pending Assessments and Appeals Are ProtectedFor: Litigation and assessment teams,
in-house counsel, and CAs handling matters that straddle the 1 April 2026
transition date.Whenever a tax ...
Section-by-Section Mapping: Old Act (1961) to New Act (2025)
Section-by-Section Mapping: Old
Act (1961) to New Act (2025)For: Tax professionals, compliance
teams, and software/systems administrators who need a reliable method — not
just a static list — for translating old s...
Understanding “Tax Year” — The End of Previous Year and Assessment Year
Understanding “Tax Year” — The End
of Previous Year and Assessment YearFor: Finance teams, payroll
administrators, and tax professionals who need to update terminology across
systems, contracts, and client commu...