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JOSCO BULLION TRADERS PVT LTD vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

A. Kumar

P. J. Anilkumar

G. Mini

Res. Counsel

Jasmine M. M

Petitioner / Applicant	JOSCO BULLION TRADERS PVT LTD
Respondent	STATE OF KERALA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Oct 3, 2023
Order No.	WP ( C ) No. 31985 of 2023
Citation	2023(10) TAXREPLY 8261
Original Order
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ORDER
JUDGMENT 1. The petitioner who is a registered dealer under the provisions of the Kerala Value Added Tax Act and on advent of Goods and Services Tax, the petitioner had got registered under the Central GST and Kerala State GST Act from 01.07.2017. Now the petitioner is registered dealer under the provisions of the Kerala GST Act and the Central GST Act, 2017. During the existence of KVAT period, the petitioner had opted for payment of tax under the compounding scheme under Section 8(f)(i) of the KVAT Act in lieu of of tax payable under Section 6(1) of the KVAT Act. Under the compounding scheme applicable in respect of gold under KVAT Act, a dealer was entitled to avail the benefit of compounding scheme even if the dealer was engaged in interstate purchases as dealer was entitled to collect tax on its sale not exceeding 1.15%. Any excess tax collected was required to made over to the State. 2. After implementation of the provisions of the GST Act, the petitioner was issued Ex....