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GST Case Laws


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State - Kerala ✔

  781 Results

USMAN PULAKKAL vs. STATE OF KERALA & OTHERS


(Kerala High Court | Aug 7, 2024)

ORDER PER This application has been filed under Sec.439 of the Code of Criminal Procedure by the sole accused in file No. EKMIU6/INT-26/2024-25 of the Kerala State Goods and Services Tax Department, Ernakulam which is registered against him for allegedly committing the offence punishable under Sec. 132 (1) (i) of the Central and State GST Act, 2017. The petitioner was arrested and remanded to judicial custody on 06.06.2024. 2. The crux of the prosecution case is that; the accused had ...
JUDGMENT Both these writ petitions are connected and heard together and are disposed of by the common judgment. 2. W.P(C) No. 21297 of 2023 has been filed praying for a Declaration that Section 2 (17) (e) and Section 7 (1) (aa) and explanation thereto of the Central Goods and Service Tax Act, 2017 and corresponding provisions of Kerala Goods and Services Act 2017 are ultra-virus. Article 246A read with Article 366 (12A) and violative of Articles 14, 19(1) (g), Articles 265 and 300A of...

DEVALOKAM BAKERY


(Authority for Advance Ruling, Kerala | Jul 15, 2024)

1. M/S Devalokam Bakery, 24/2147, B7, opp. Indus Motors service centre Kunnumpuram - Civil Station Rd, Echamuku, Kunnumpuram, Thrikkakara, Kakkanad-682030 (hereinafter referred to as the applicant) is in the business of food products and registered under GST Act 2017 bearing GSTIN 32AATFD1308H1ZO. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and...

SUNIL KUMAR K vs. THE STATE TAX OFFICER & OTHERS


(Kerala High Court | Jul 8, 2024)

JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in WP(C).No. 6240 of 2024 is the appellant herein aggrieved by the judgment dated 20.03.2024 of the learned Single Judge in the Writ Petition. 2. Briefly stated the facts necessary for the disposal of the Writ Appeal are as follows: The appellant who was a dealer under the Central Goods and Services Tax Act/Kerala State Goods and Services Tax Act, (CGST/SGST), 2017 and Rules approached the writ court impugning Ext.P12 as...
JUDGMENT DR. A.K.JAYASANKARAN NAMBIAR, J. The petitioner in W.P(C)No.11992 of 2024 is the appellant herein aggrieved by the judgment dated 03.04.2024 of the learned Single Judge in the writ petition. 2. Briefly stated the facts necessary for disposal of this writ appeal are as follows: The appellant herein had preferred the writ petition impugning Ext.P4 best judgment assessment order passed by the assessing authority under Section 62 of the CGST/SGST Act ('the Act' fo...
JUDGMENT The petitioner is a company registered under the Kerala State Goods and Services Tax Act, 2017 (for short, the ‘KSGST Act’). For the assessment year 2017-18, the 1st respondent issued Ext.P1 assessment order rejecting the petitioner's claim of input tax credit on the ground that the claim is in violation of Section 16 (2) (c) of the KSGST Act. According to the petitioner, at the time of reply to the show cause notice, the petitioner had brought it to the notice of...
JUDGMENT The petitioner is an assessee under CGST/KSGST Rules, 2017. The petitioner has filed this writ petition challenging Ext. P3 order issued under Section 73 (9) of the CGST/KSGST Act, 2017 by the 1st respondent. The grievance of the petitioner is that the petitioner has not received notice from the 1st respondent before passing an order under Section 73 (9) of the Act and there is violation of the principles of natural justice. According to the petitioner, the shop of the petitioner...

KUNHALAVI N vs. THE STATE TAX OFFICER & OTHERS


(Kerala High Court | Jun 10, 2024)

JUDGMENT The petitioner has approached this Court aggrieved by Ext. P3 order cancelling the registration granted to him under the Central Goods and Services Tax Act/ the Kerala State Goods and Services Tax Act [Hereinafter referred to as the ‘CGST/KSGST Acts] in exercise of jurisdiction under Section 29 of those enactments. 2. The petitioner was a registered dealer on the rolls of the State Tax Officer, Manjeri. Since he did not file the returns for the periods from December 202...
JUDGMENT The petitioner is an assessee under the CGST/SGST Acts, 2017. According to the petitioner, GSTR-3B returns for the months of December 2017, January to March 2018 and April 2018 to March 2019 were filed as ‘NIL’ due to an inadvertent error on the part of the petitioner’s accountant. The petitioner submits that tax for all the aforesaid months has been paid within the time provided as per Section 39 (7) of the Act as evidenced by Ext. P2 series of payment receipts...

M. TRADE LINKS vs. UNION OF INDIA & OTHERS


(Kerala High Court | Jun 4, 2024)

JUDGMENT In the present batch of writ petitions, challenge has been made to Sections 16 (2) (c) and 16 (4) of the Central Goods and Services Tax Act and State Goods and Services Act, 2017. Background: 2. It took 13 long years, i.e., 2004-2017, for Goods and Services Tax to finally arrive in India, and a new tax regime could see the light of the day with effect from 01.07.2017. The Kelkar Committee used the word ‘GST’ for the first time in a formal document, i.e., the E...


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20 Sep

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Aug 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Aug 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Sep

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Aug 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Sep

☑ Monthly | GSTR-11

GSTR-11 for the m/o Aug 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).