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

JOSCO FASHION JEWELLERS vs. STATE OF KERALA, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM AND ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX, KOTTAYAM
(Kerala High Court)

Hon'ble Judges:

C.K.ABDUL REHIM
R. NARAYANA PISHARADI
Pet. Counsel
A.kumar
P.j.anilkumar
P.s.sree Prasad
Res. Counsel
C.e.unnikrishnan

Petitioner / Applicant

JOSCO FASHION JEWELLERS
Respondent STATE OF KERALA, THIRUVANANTHAPURAM, THE COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM AND ASSISTANT COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX, KOTTAYAM
Court Kerala High Court
State

Kerala

Date Mar 28, 2019
Order No.

WA. No. 935 of 2019 And WP(C) 15898/2018

Citation

2019(3) TAXREPLY 2236
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner in WP(C) No.15898/2018 is the appellant herein challenging the judgment dated 11.1.2019 dismissing the writ petition. The respondents herein are the respondents in the writ petition. 2. Exts.P4 and P5 notices proposing cancellation of the compounding facility and assessment of tax, issued under provisions of the Kerala Value Added Taxes Act ('KVAT Act' for short), were under challenge in the writ petition. One of the main ground raised against the impugned proceedings is based on the challenge against validity of Section 174 of the KSGST Act, as it is contrary to the provisions under the Constitution. Inter alia, other contentions based on the question of limitation as well as the power to cancel the compounding etc., were also raised in the writ petition. 3. The writ petition was dismissed through a common judgment passed in WP(C) No. 11335/2018 and connected cases, which is impugned herein. Learned counsel for the appellant submitted that, the judgme....

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 :
19
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

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)).