GST Library
Login | Register
About GST Library
Contact Us
Subscription (Price)
GST Updates
GSTR-3B Manual New
GSTR-9 Manual New
GSTR-9C Manual New
GST Calendar
GST Case Laws
GST Case Laws Sitemap
GST Notifications
GST Act / Rules
GST Rates
Classification by CTA
ITC Reversal Calculator
E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
GST Forms
Full Site Search
E-way Bill
Finance Bill
GST Videos

GST e-Books

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
TM
Subscribe Free GST updates on...

Join on twitter

7048924208

GST Case Laws

1
Court
High Court
State
Search by Related Tags
  OR

  OR

  OR
Date (From)
Date (To)
Name of Party
Free-Text Search
Sort By
Text Search option
Active Filters:
State - Kerala ✔

   637 Results

JUDGMENT The petitioner has approached this Court challenging Ext.P4 order issued by the 1st respondent under Section 73 of the CGST/SGST Acts imposing on the petitioner a total liability of Rs.9,70,596/- towards CGST and SGST payable by the petitioner for the period from July 2017 to March 2018. 2. Learned counsel appearing for the petitioner would submit that the entire proceedings culminating in Ext.P4 order are without jurisdiction and therefore, notwithstanding the availability o...
JUDGMENT The petitioner is in this court aggrieved by Ext.P1 order cancelling the registration granted to the petitioner under the Central Goods and Services Tax Act/ the State Goods and Services Tax Act [Hereinafter referred to as the ‘CGST/SGST Acts”], in the exercise of jurisdiction under Section 29 of those enactments. 2. The facts necessary for an adjudication of the issue raised may be briefly noticed. The petitioner suffered Exhibit P1 order cancelling the registrat...
JUDGMENT The petitioner has approached this Court being aggrieved by Ext.P3 order cancelling the registration granted to the petitioner under the provisions of the CGST / SGST Acts. The petitioner was served with Ext.P2 show cause notice on 02.09.2021 proposing to cancel the registration of the petitioner for non filing of returns for a period of six months. It is the case of the petitioner that the petitioner had filed returns for the defaulted period but did not file any appeal under Se...

DOMINIC DAVID vs. THE STATE TAX OFFICER & OTHERS


(Kerala High Court | Dec 22, 2022)

JUDGMENT The petitioner has approached this Court being aggrieved by the cancellation of registration granted to the petitioner under the provisions of the CGST / SGST Acts. The brief facts necessary for the consideration of the issues raised in this writ petition will indicate that the petitioner was issued with Ext.P1 show cause notice calling upon the petitioner to show cause as to why the registration granted to the petitioner shall not be canceled for failure to file returns for a co...
JUDGMENT The petitioner is a non-banking finance company and is an assessee under the GST Regime. This writ petition has been filed challenging Ext.P1 order in appeal to the extent it found that the petitioner is liable to pay tax on notice pay received from the former employees of the petitioner. The appellate authority upheld the orders of the original authority, which had rejected the claim for refund made by the petitioner for a refund of GST paid on notice pay received from the erstw...

WESTERN OFFSHORE & OTHERS vs. STATE TAX OFFICER


(Kerala High Court | Nov 11, 2022)

JUDGMENT GOPINATH P., J The petitioner has approached this Court challenging Ext.P4 order issued by the 1st respondent canceling the registration granted to the petitioner under the provisions of CGST/SGST Act. It is the case of the petitioner that the provisions of Section 29 r/w Rule 22 of the CGST/SGST Rules clearly indicate that the petitioner was entitled to a show cause notice before an order or cancellation is issued in terms of Section 29. The show cause notice is to be issued...
The petitioner faced with proceedings under Section 129 of the CGST/SGST Act, 2017. The grievance of the petitioner is that despite the willingness of the petitioner to comply with the provisions of Section 129 (1)(c), the 1st respondent is refusing to accept the bank guarantee and release the goods, pending adjudication of the notice. 2. Having heard the learned counsel for the petitioner and the learned Government Pleader, I am of the opinion that if the petitioner complies with the pro...

AASHMI TRADERS vs. THE ASSISTANT STATE TAX OFFICER


(Kerala High Court | Oct 12, 2022)

The petitioner suffered an order under Section 129 of the Central Goods and Services Tax/ State Goods and Services Tax Act (CGST/SGST Act). While the proceedings were pending before the authorities, the petitioner produced a bank guarantee and got the goods and conveyance released. The petitioner challenged the proceedings under Section 129 before the 1st Appellate Authority, who also confirmed the proceedings of the original authority. 2. The petitioner apprehends that pending the consti...
The appellant has filed this Writ Appeal aggrieved by the judgment of the learned Single Judge in W.P.(C) No.6554 of 2022. 2. The Writ Petition was filed to call for records relating to Ext.Nos.P4 and P6 and to issue a writ of certiorari quashing the same and to direct the 3rd respondent to release the goods which was intercepted and detained as per Ext.P4 notice on production of updated E-way bill. 3. The learned Single Judge, by the impugned judgment, dismissed the Writ Petition hol...

ZIGMA GLOBAL ENVIRON SOLUTIONS PRIVATE LTD.


(Authority for Advance Ruling, Kerala | Aug 25, 2022)

1. M/s. Zigma Global Environ Solutions Private Limited (hereinafter referred to as the applicant) are the service provider of Municipal Solid Waste (MSW) management solutions. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are the same except for certain provisions. Accordingly, a reference hereinafter to ...