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The Kerala High Court held that the department cannot reopen a resolved assessment by issuing a fresh notice if the limitation period had expired prior to the amendment that extended the reopening timeline. The Division Bench, comprising Justices A.K. Jayasankaran Nambiar and K.V. Jayakumar, noted that in cases where the previous five-year limitation period had […]
The Kerala High Court granted a petitioner the chance to upload their GST Input Tax Credit (ITC) details after failing to do so earlier due to technical issues. The court directed the 5th respondent to enable the GST portal to file this Form. The petitioner, Mariya Agencies, is a registered supplier of electrical goods under […]
The Kerala High Court in a case set aside the refusing Input tax credit under the Central Goods and Service Tax ( CGST ) Act, 2017 in consideration of notification on provision under section 16(5) of the act. The applicant Reinstate Renovation Solutions, has approached the court being dissatisfied with the fact that the applicant […]
An order was set aside by the Kerala High Court in reassessment proceedings that were furnished without furnishing the taxpayer a chance to answer to the show cause notice. The Bench of Justice Gopinath P. marked that “the show cause notice was issued on 12-03-2024, giving only three days’ time to the assessee to respond, […]
It was mentioned by the Kerala High Court that any assessment order furnished before the permitted time for filing a response has no legal validity and can be overturned. The Bench of Justice Gopinath P. marked that “…….the assessee had filed an appeal against the order is no ground to refuse relief to the assessee […]
It was mentioned by the Kerala High Court that the taxpayer could not avail of the Input tax credit for the transportation services if the costs of it are not comprised in the assessable value of goods for the payment of central excise duty. It was marked by the Division Bench of Justices A.K. Jayasankaran […]
It was carried by the Kerala High Court that the initiation of an inquiry or the summons issuance u/s 70 of the CGST Act could not be regarded to be the initiation of proceedings for the objective of section 6(2)(b) of the CGST Act. The Bench of Justice Gopinath P. noted that the term ‘initiation […]
It was mentioned by the Kerala High Court that the provision of section 74 of the CGST Act can be invoked if the taxpayer fails to report actual sales to evade tax. The Bench of Justice Gopinath P. observed that “It is for the assessee to get his claim adjudicated by the statutory authorities under […]
The applications for condonation of delay should have been regarded without being too hyper-technical and in a judicious manner, ruled by the Kerala High Court. It was noted by the bench of Justice Gopinath P. that the delay in audit report filing in Form-10B can be 30 days, as the law merely needs that the […]
