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GST Case Laws


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State - Kerala ✔

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JUDGMENT DINESH KUMAR SINGH, J. 1. The petitioner is a registered dealer under the provisions of the CGST Act and Kerala SGST Act, 2017 and the Rules made thereunder. The petitioner filed returns under the provisions of the GST Act pertaining to the year 2017-18. However, the show cause notice was issued to the petitioner in Form GST ASMT 10 dated 02.08.2020 and show cause notice dated 10.11.2022 followed. The petitioner filed the reply to the said Show Cause Notice, however, the Asse...

ADAM TRADERS vs. THE DEPUTY COMMISSIONER & OTHERS


(Kerala High Court | Feb 1, 2024)

JUDGMENT Heard Mr K Ajiv Dev learned Counsel for the petitioner and Ms Jasmin M M learned Government Pleader for the State . 2. The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs :  “i. To call for the records leading to EXT.P.5 proceedings and P.5(a) summery thereof and quash the same by issuing a writ of certiorari or any other appropriate writ, direction or order; ii. To issue a writ of mandamus o...
JUDGMENT DR. KAUSER EDAPPAGATH, J. The appellant is the writ petitioner. He filed the writ petition challenging Exts. P5 and P6 orders passed by the 1st respondent under Section 73(9) of the Central Goods and Services Tax Act, 2017 (for short, the CGST Act) mainly on the ground of limitation. 2. The appellant was a registered dealer under the CGST/SGST Act, 2017, engaged in the supply of hardware items, paint, etc. As per the request of the appellant, his registration under the GS...

METALEX AGENCIES vs. STATE TAX OFFICER & OTHERS


(Kerala High Court | Jan 18, 2024)

JUDGMENT DINESH KUMAR SINGH, J. 1. Heard Mr. Shameem Ahamed for the petitioner, Ms. Jasmine M. M., learned Government Pleader for the 1st respondent and Mr. Thomas Mathew Nellimoottil, learned Senior Standing Counsel for the respondent Nos. 2 and 3. 2. The present writ petition has been filed impugning the Exhibit P-7 assessment order under the provisions of KSGST/CGST Act, 2017. 2. The petitioner is a registered dealer under the provisions of the KSGST Act, 2017 and Rules mad...
JUDGMENT 1. The present writ petition has been filed for the following reliefs; (i) issue a writ of mandamus or other appropriate writ or orders directing to set aside Ext. P1 order as Ext. P-1 Order was issued without considering the essence of Notification No. 19/2021 -Central Tax dated 01.06.2021 and Notification No. 33/2021 – Central Tax dated 29.08.2021. (ii) issue a writ of mandamus or other appropriate writ or orders declaring that Section 16(4) shall not be applicabl...
JUDGMENT The present writ petition has been filed impugning the order dated 16.11.2023 passed by the 1st respondent - Assistant Commissioner, KGST Department (Taxpayer Service Circle), Kollam East under Section 73(9) read with Rule 142(5&6) of the CGST/SGST of the rules made thereunder. 2. The petitioner is the registered dealer under the provisions of CGST/SGST Act. The petitioner deals with commodities under HSN 3002, 3006, 3003, 3004 and 3005. The petitioner had filed return in...
JUDGMENT Heard Sri. Harisankar V. Menon, learned counsel for the petitioner and Ms. Reshmita Ramachandran, learned Government Pleader, for the respondents. 2. The petitioner has filed the present writ petition seeking to quash Ext.P5 order dated 10.1.2023 issued by the 2nd respondent, whereby the petitioner's application in Form RFD-01A dated 17.1.2018 was rejected on the ground that the refund amount claimed by the petitioner by way of CGST and IGST was inadmissible as the petiti...

BIJU. K.P vs. THE ASSISTANT COMMISSIONER & OTHERS


(Kerala High Court | Jan 11, 2024)

JUDGMENT The petitioner has approached this Court in the present writ petition seeking a writ/direction in the nature of mandamus commanding the 2nd respondent to pass appropriate orders, in accordance with law, on Ext.P4 request for refund of the excess payment of tax made by the petitioner. 2. The petitioner is engaged in execution of various works contracts and is a registered assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, ...
JUDGMENT Heard Sri. Harisankar V. Menon, learned counsel for the petitioner; Sri. Thomas Mathew Nellimoottil, learned Senior Standing Counsel for CBIC; Sri. S. Manu, learned DSGI and Smt. Jasmine M.M., learned Government Pleader. 2. The very same petitioner has filed these writ petitions impugning the orders rejecting the claims of the petitioner for refund of accumulated input tax credit ('ITC' for short) under Section 54(3)(ii) of the Central Goods and Services Tax Act, 2017...

KOCHI MEDICALS vs. STATE TAX OFFICER & OTHER


(Kerala High Court | Jan 10, 2024)

1. Heard Mr. Abraham K. J., learned Counsel for the petitioner and Ms. Reshmita Ramachandran, learned Government Pleader. 2. Petitioner is a registered dealer under the provisions of CGST/SGST Act, 2017. After the GST regime was rolled out w.e.f. 01.04.2017, the petitioner filed return for the period from July, 2017 to March, 2018 in GSTR – 3B. A notice in Form GST ASMT – 10 dated 08.07.2020 was issued to the petitioner in respect of his claim for input tax credit on supplies ...


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10 Apr

☑ Monthly | GSTR-7

GSTR-7 for the m/o Mar 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Mar 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

12 Apr

☑ Monthly | GSTR-1

GSTR-1 for the m/o Mar 2024 (Monthly Taxpayers) - N.No. 83/2020.

[Due date extended vide N.No.09/2024 from 11th April to 12th April]

13 Apr

☑ Quarterly | GSTR-1

GSTR-1 for the Quarter Jan - Mar 2024 (For QRMP Taxpayers) - Notification No. 83/2020 - CT

☑ Monthly | GSTR-5

GSTR-5 for the m/o Mar 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Mar 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

18 Apr

☑ Quarterly | CMP-08

CMP-08 for Quarter Jan - Mar 2024 (For Composite Taxpayers - Rule 62).

20 Apr

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

22 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2024) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for the FY 2023-24 (For taxpayers upto 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)