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Bhavesh bhai Jyantilal Patel vs. State of Gujarat: High Court Grants Regular Bail to Chief Financial Officer (CFO) Accused of Multi-Crore Stock Falsification and Defraudment Due to Lack of Incriminating Monetary Evidence and Filing of Chargesheet under Sections 406, 409, 420, and 477A of IPC
Facts of the Case
Corporate
Position and Promotion: The applicant, Bhaveshbhai Jyantilal
Patel, initially joined the complainant’s company, Ambition Mica Private
Limited, as an Accountant during the...
Ajayakumar P.A. vs State of Kerala – Section 174(2) of the Kerala SGST Act, 2017 Constitutionally Valid; Pre-GST Assessment Reopening and Accrued Tax Liabilities Saved Despite GST Transition
Facts of the CaseA large number of dealers and assessees approached the
Kerala High Court challenging proceedings initiated or continued by the State
tax authorities in relation to liabilities arising under the earlier...
Vodafone Idea Limited vs. Union of India & Ors. — Delhi High Court Directs Refund of IGST on Export of Services to Transferee Company Post-Amalgamation Under Section 16 of the IGST Act, 2017
Facts of the Case
The
Parties Involved: The Petitioner is M/s Vodafone Idea
Limited (formerly known as Idea Cellular Limited), which adopted its
current name after the amalgamation and merger of Vodaf...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of KSGST Act and Validity of Reopening Pre-GST Tax Assessments | Case Law
Facts of the CaseA large batch of Writ Appeals came before the Kerala High
Court from a common judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018
and connected matters. The appeals involved dealers and assesse...
State of Kerala vs MCP Enterprises & Connected Cases – Section 42(3) of the KVAT Act Cannot Retrospectively Reopen Time-Barred Assessments by Treating Them as “Pending” Beyond Section 25 Limitation
Facts of the CaseThe dispute arose from a large batch of proceedings under
the Kerala Value Added Tax Act, 2003 (KVAT Act) involving dealers whose
assessments, returns, audited accounts, omissions, discrepancies or all...
The Exclusive Club vs. State Tax Officer & Others: High Court of Kerala Grants Interim Stay on Penalty Recovery Under Section 45A of KGST Act, 1963, and Excludes Writ Pendency Period for Filing Statutory Appeals Over Delayed Turnover Tax Returns
Facts of the Case
The
Petitioner's Identity: The Petitioner, The Exclusive Club,
is a society registered under the Societies Registration Act, located at
Civil Station, Calicut, Kerala, and represente...
State of Kerala vs MCP Enterprises & Connected Cases – Section 42(3) KVAT Act Cannot Retrospectively Reopen Time-Barred Assessments Beyond Section 25 Limitation: Kerala High Court
Facts of the CaseThe High Court considered a large batch of connected proceedings
involving dealers and the State tax authorities under the Kerala Value Added
Tax Act, 2003 (“KVAT Act”). The lead writ appeal, W.A. ...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of KSGST Act, 2017 and Validity of Pre-GST Assessment Reopening Proceedings | Section 19 of Constitution (101st Amendment) Act, 2016
Facts of the CaseThe matter arose from a large batch of writ appeals
concerning the continuation, initiation and reopening of proceedings connected
with tax liabilities originating under the pre-GST State tax enactment...
Shilju P. John (Proprietor of Magna Refrigeration) & Greeneo Cool Paradise Pvt. Ltd. vs Union of India, Reserve Bank of India, and Punjab National Bank: Availability of Alternative Remedy Under Banking Ombudsman Scheme Bars Writ Jurisdiction in Matters Concerning Deficiency of Bank Services to Micro and Small Enterprises
Facts of the Case
Petitioner
Status: The case involves two linked writ petitions
filed by Shiju P. John, acting as the proprietor of Magna Refrigeration (a
registered Micro Enterprise) in W.P. (C) No....
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and Validity of Reopening Legacy Tax Assessments After GST Transition
Facts of the CaseThe appeals arose from a common set of disputes following
the constitutional transition to the Goods and Services Tax regime. The
appellants comprised dealers, business entities, builders, hospitality
...