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Judiciary

Copy pasting of SCN to Order

Bombay High Court

Case Title: GlobeOp Financial Services (India) Versus Deputy Commissioner of State Tax
Case No.: Writ Petition (L) No.12528 Of 2025
Date: 30 June 2025
The court intervened beca

2025-06-30

Eligibility for GST Benefits Under Amended Section 16(5): Court Directs Assessment Authority to Reco

Kerala High Court - Amnest 2024 section16(5)

Petitioner is a tax payer under the CGST/ SGST Acts, 2017 (for short, ‘the Act’). For the assessment year 20 18-19, petitioner was issued with an assessment order under Section 73 as pe

2025-02-24

M/S. RAMANATTU MOTOR CORP. Versus STATE OF KERALA - Distinguishes ‘Non-Service Of Notice’ And â€

Kerala High Court

The Kerala High Court has distinguished between the terms ‘Non-Service Of Notice’ And ‘Lack Of Knowledge Of Service Of Notice’ under GST.

The bench of Just

2025-02-20

7 days extention for adjudiction u/s 74 (The Deputy Commissioner (Intelligence) Versus Minimol Sabu)

Kerala High Court - section 74 time limit

The Kerala High Court has extended the GST adjudication deadline citing interim order passed in the writ petition staying further proceedings under Section 74 of the GST Act.

2025-02-06

Issuing a consolidated show cause notice covering various financial years would cause prejudice to a

Kerala High Court -Consolidated SCN and Order

he State, represented by the Joint Commissioner (Intelligence and Enforcement) and the Joint Commissioner, Tax Payer Services of the State GST Department are the appellants herein aggrieved by the

2025-02-05

Seizure of cash is illegal if it does not constitute part of the stock in trade

Kerala High Court

As both these Writ appeals arise from a common order of the learned Single Judge in WP(C). Nos.7967 of 2024 and 7952 of 2024, they are taken up together for consideration and disposed by this commo

2025-01-27

Classification dispute: Taxpayer should pursue an appeal rather than seeking extraordinary relief un

Kerala high Court

Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’).

2. Petitioner is a company engaged in pr

2025-01-16

IGST ITC claimed wrongly as CGST and SGST - 73(9) order set aside

Kerala High Court - ITC claim issue (IGST ITC claimed wrongly as CGST and SGST)

WP(C) NO. 20837 OF <

2025-01-13

Order without digital or Manual signature of the PO is invalid

Kerala high Court

The Kerala High Court mentioned that orders furnished u/s 73 of the CGST/SGST Acts should carry the digital or manual signature of the officer passing the order to treat the order

2024-11-29

Contractor Not Permitted to Claim Additional GST If Rates Are Inclusive

Kerala High Court

The Kerala High Court ruled that when contract rates are fixed, including GST and other applicable taxes, the contractor cannot claim GST in addition to the fixed rates. Consequent

2024-09-23