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

SAFARULLA PADIKKAL vs. STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

S.V.BHATTI
BECHU KURIAN THOMAS
Pet. Counsel
.c.k.sreejith
Res. Counsel
P.vijayakuma
P.r.sreejith

Petitioner / Applicant

SAFARULLA PADIKKAL
Respondent STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Jan 11, 2021
Order No.

WA.No.80 OF 2021

Citation

2021(1) TAXREPLY 3871
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

Appellant’s attempt to obtain a direction from this Court, to have access to the GST common portal to enable him to upload the returns for the period from the date of implementation of the GST Act, and to get acceptance of the revised return from 2017 to enable filing of regular returns ended up in rejection through the impugned judgment of the learned Single Judge. He assails the said judgment, contending that, access to the electronic portal was not possible due to no fault of his, but due to the technical laches of the GST network of those responsible. 2. Appellant was a registered works contractor under the KVAT Act. With the commencement of GST Act, 2017, he automatically switched over to the GST regime, as evident from the registration certificate produced as Ext.P1 in the writ petition. It was contended that under the KVAT Act, being a works contractor, he had opted for the compounded rate of tax under Section 8 of the KVAT Act. However, with the advent of GST Act, ....

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 :
28
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)