Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

AKAY FLAVOURS AND AROMATICS PVT LTD vs. ASST. COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT AND OTHERS
(Kerala High Court)

Hon'ble Judges:

AMIT RAWA
Pet. Counsel
K.n.sreekumaran
P.j.anilkumar
N.santhoshkumar
Res. Counsel
Sreelal Warriar
P.r.sreejith
P.vijayakumar

Petitioner / Applicant

AKAY FLAVOURS AND AROMATICS PVT LTD
Respondent ASST. COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT AND OTHERS
Court Kerala High Court
State

Kerala

Date Feb 12, 2020
Order No.

WP(C).No.35419 OF 2019(B)

Citation

2020(2) TAXREPLY 3181
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

1. Petitioner has approached this Court with a prayer of quashing the demand raised vide Ext.P5, for returning the appeal preferred against the assessment order to be deficient of court fees, i.e., 1% of the disputed amount and with a further prayer of declaring imposition of levy of additional court fee by the State Authority in exercise of powers under Section 76(1) of the Kerala Court Fees Act would not apply in the field of GST laws. Petitioner being registered under the provisions of the Kerala State Goods and Service Tax Act, 2017 and Central Goods and Service Tax Act, 2017, prior to that, till 30.6.2017, under the Kerala Value Added Tax Act, submits that the realm of GST came into being with effect from 1.7.2017. The division of tax payers between Central and State was accordingly done as per the guidelines issued by the Goods and Service Tax. The aforesaid division was made by the computer without any liberty to the existing dealers in the VAT/Central Excise/Service Tax scen....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
21
May
S
M
T
W
T
F
S
25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 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 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).