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JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. These Writ Appeals, one preferred by the petitioner in W.P. (C). No. 21297 of 2023 and the other two preferred by the GST Officials of the Union and the Kerala State, impugn the judgment dated 23.07.2024 of a learned Single Judge in W.P.(C). No. 21297 of 2023. The Facts in Brief: 2. The essential facts necessary for disposal of these Writ Appeals are as follows: W.P. (C). No. 21297 of 2023 was preferred by the Kerala State Branch ...
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JUDGMENT Petitioner seeks for a direction for release of the goods and the vehicle covered by Ext.P9, after payment of tax and penalty in respect of 4000 kgs. of goods found in excess of that covered by Ext.P1 invoice and Ext.P2 E-way bill. 2. Petitioner is a taxpayer under the CGST/KGST Act, 2017 and is engaged in the purchase and supply of arecanut. On 03.04.2025, while the petitioner was allegedly transporting arecanut in a vehicle bearing No.MH40-CM3244, it was intercepted and a s...
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JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/petitioner aggrieved by the judgment of the learned Single Bench in dismissing the W.P.(C) No.10993 of 2025 directing him to avail the alternate remedy of appeal under Section 107 of the Central Goods and Services Tax Act (for short, CGST Act). 2. The brief facts necessary for the disposal of the appeal are as follows: The appellant/petitioner is a Central Public Sector undertaking engaged in assembl...
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JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/writ petitioner against the judgment of the learned Single Judge in dismissing W.P.(C) No. 17111 of 2021. 2. The brief facts necessary for the disposal of the writ appeal are as follows: The appellant/writ petitioner is a registered dealer under the Goods and Services Tax Act (for short, GST Act). The appellant purchases packing materials to pack fruits and vegetables for export and takes the service...
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JUDGMENT Petitioner challenges the orders of the Appellate Authority under the Central Goods and Services Tax Act, 2017 (for short, the CGST Act’) for the financial years 2020-21 and 2021-22. 2. Pursuant to orders issued under Section 73 of the CGST Act for the aforementioned two financial years, petitioner preferred appeals before the respondent. However, by the impugned orders, both the appeals were dismissed after noticing the non-appearance of the petitioner. Despite grantin...
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JUDGMENT EASWARAN S.,J. Does the scheme of CGST/SGST Act empowers the proper officer to issue a composite notice for different assessment years is the question raised before us in this intra court appeal. 2. The brief facts necessary for the disposal of the writ appeal are as follows: The appellant/writ petitioner was served with a show cause notice under Section 74 of the CGST/SGST Act dated 5.8.2024 proposing to initiate proceedings under Section 74 (10) of the CGST/SGST Act...
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COMMON JUDGMENT In W.P.(C) No.1855 of 2025, petitioner has sought for a direction to dispose of Ext.P8 application expeditiously, while the petitioner in W.P.(C) No.6509 of 2025 has sought for a direction to consider and pass orders on Ext.P3 therein and also to ensure that the stock of an erstwhile establishment by name ‘MRT Metal Mart’ is secured and not clandestinely removed and sold. 2. The disputing parties - Sri. Raveendran and Sri. Suveendran are siblings. They have...
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ORDER Petitioner challenges Ext.P14 order in original issued by the 3rd respondent as well as Ext.P11 rectification order. 2. Petitioner is engaged in the business of providing marketing and financial services and is a registered taxpayer under the GST laws. According to the petitioner, by an inadvertent error, petitioner had claimed input tax credit available under the CGST and SGST as credit under IGST leading to a mismatch between GSTR 3B and GSTR 2A. Petitioner contends that the i...
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JUDGMENT Petitioner is a Government of Kerala undertaking, which is a tax payer under the Central Goods and Services Tax Act, 2017. Since a huge liability was imposed, pursuant to an order dated 08.12.2023 under Section 73 of the CGST/SGST/IGST Act, 2017, petitioner preferred an appeal, which was dismissed for non payment of the mandatory predeposit of 10% of the disputed tax under Sub-section 6(b) of Section 107 of the CGST Act, 2017. Petitioner challenged the aforesaid order before this...
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JUDGMENT “Can an order of cancellation of registration as a taxpayer due to non-filing of returns for six months continuously, be set aside, if returns are filed for a few months, subsequent to the issuance of show cause notice?” 1. The said question arises for consideration in this writ petition. 2. Petitioner was a taxable person under the CGST/SGST Act. She was engaged in supplying security personnel to various institutions. Due to the failure to submit returns for ...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

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)