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KERALA KHADI & VILLAGE vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
C. Unnikrishnan (kollam)
D. Jayakrishnan
Vijaykrishnan S. Menon
Res. Counsel
V. Girishkumar

Petitioner / Applicant

KERALA KHADI & VILLAGE
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 20, 2025
Order No.

WP(C) NO. 1988 OF 2025

Citation

2025(1) TAXREPLY 12573
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ORDER

JUDGMENT Petitioner challenges an order of assessment issued under Section 73 of the Goods and Services Tax Act, 2017 (for short, 'GST Act'), which is produced as Ext.P5. As per the impugned order, petitioner has been assessed to a tax of Rs. 2,11,33,570/- under the GST Act, apart from interest and penalty. 2. Petitioner alleges that it is a statutory body under the Kerala Khadi & Village Industries Board Act and was exempted from VAT and service tax for sale of khadi and village products prior to the introduction of GST Act. However, after the coming into force of the GST Act, the said exemption was not continued and that they have been imposed with a huge tax liability apart from penalty. It was also pointed out that petitioner is an establishment providing employment to rural people and attempts to preserve rural artisanship, helping to maintain a lower pricing in facilitating competitive sales of products of khadi and village industries. 3. Having heard t....

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