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GST Case Laws


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State - Kerala ✔

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JUDGMENT 1. The petitioner, an exporter of sea food, had obtained registration under the Goods and Services Tax Act. He had transported frozen shrimp from Adoor to the Cochin Port for export to China. The consignment was detained en route at Panangadu by Ext. P2 to Ext. P2(c) proceedings. The reason stated in the said proceedings is that no E-way bill accompanied the goods in transit. Ext. P2(c) notice under Section 129(3) of the Central Good and Services Tax Act, 2017 (hereinafter referr...
JUDGMENT Dr. A. K. Jayasankaran Nambiar, J This writ appeal is preferred against the judgment dated 27.7.2023 in W.P(C) No.24656 of 2023. The brief facts necessary for disposal of the appeal are as follows:- 2. The appellant, who is a registered dealer under the Integrated Goods and Services Tax Act (IGST Act) and the State Goods and Service Tax Act (SGST Act), had sold 12860 Kg iron scrap to a GST registered dealer in Goa and the said goods were transported under the cover of an ...
JUDGMENT The writ petition is filed, inter alia, to direct the first respondent to pass a release order in Form GST MOV-05 and return the retained goods under Ext P1 demand notice, on accepting the modified demand in Ext P3 appellate order. 2. The brief relevant facts for the determination of the writ petition are thus: (i) The petitioner is a partnership firm and a registered dealer under the Kerala Goods and Services Tax Act and the Central Goods And Services Tax Act, 2017( in s...
JUDGMENT The writ petition is filed, inter alia, to direct the first respondent from initiating any proceedings against the petitioner under the Revenue Recovery Act. 2. The petitioner’s case is that it was a registered dealer under the CGST/SGST Acts, 2017. The petitioner’s GST registration was cancelled as per Ext P2 order with effect from 30.9.2021. The petitioner was under the impression that it had no liability to pay the respondents under the above Acts. However, the...

PURE AGGREGATES PVT. LTD. vs. INCOME TAX OFFICER


(Kerala High Court | Aug 2, 2023)

JUDGMENT The writ petition is filed to quash Exts P10 to P12 show cause notices issued by the third respondent under Section 74 of the Central Goods and Services Tax Act, 2017 (in short,’CGST Act’). 2. The petitioner’s case is that, it is a private limited company doing business in crop products and allied materials. The petitioner’s property was acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement ...
JUDGMENT The petitioner is a Private Limited Company engaged in providing architectural services. It is an assessee under the Goods and Service Tax Act (GST Act for short). They have been filing their returns and paying the tax regularly till August,2017. Thereafter, there has been a default in the filing of returns, which according to the petitioner, was not wilful. It is stated that by 2022 the petitioner started taking steps to regularise the returns by filing the defaulted returns, an...
JUDGMENT The writ petition is filed, inter alia, to quash Ext. P12 confiscation order passed by the first respondent. 2. The relevant factual matrix for the determination of the writ petition are thus: 2.1. The petitioner is a registered dealer under the Integrated Goods and Services Tax Act, Central & State Goods & Services Tax Acts (in short ‘the GST Acts’) holding Ext.P1 GST registration. 2.2. The petitioner has promptly filed his monthly returns in Form...
JUDGMENT [W.P.(C) Nos.12471 & 12454 of 2021] These writ petitions are filed challenging the action of the respondents in requiring the petitioner to pay GST in respect of the works contract awarded to the petitioner. W.P.(C) No.12471/2021 is in respect of the work of upgradation of Painavu – Thannikandom – Ashoka Kavala road (Km 0+000 to Km 21+000) and W.P.(C) No.12454/2021 is in respect of BC Overlay of Adoor to Chengannoor (Part of SH-1) Km + 93 + 400 (Adoor) to Km 1...
JUDGMENT A.K.Jayasankaran Nambiar.J This writ appeal is preferred against the judgment dated 9.6.2023 of a learned single Judge in WP(C)No.12591 of 2023. In the writ petition that was preferred by the appellant herein, the orders that provisionally attached immovable properties and the bank accounts of the appellant were impugned inter alia on the contention that the said orders were passed without application of mind and in flagrant violation of the certain provisions of law under th...
JUDGMENT C.S.DIAS, J. The writ petition is filed to quash Exts.P1 proceedings, P1 (a) order and P1 (b) summary order passed by the 1st respondent. 2. The brief, relevant facts for the determination of the writ petition are:- 2.1. The petitioner is a partnership firm doing business in the supply of plastic tubes and fittings. The petitioner is a registered dealer under the Central Goods & Services Tax Act, 2017 and the Kerala State Goods & Services Tax Act, 2017 (in sho...