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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
...
GTS Coal Sales vs. Directorate General of Goods & Services Tax Intelligence: High Court Guidelines on GST Rate Classification on Coal Transportation, Non-Interference During Investigation Stage, and Liberty for Reimbursement of Differential Tax Under Section 73(5) of the CGST Act, 2017
Facts of the Case
The
petitioners, GTS Coal Sales [W.P.(T) No. 1539 of 2021] and M/s. Sanjay
Udyog Pvt. Ltd. [W.P.(T) No. 14 of 2021], are entities engaged in the
business of material management, coal...
State of Kerala vs MCP Enterprises – Section 42(3) KVAT Act Cannot Permit Indefinite Reassessment Beyond Reasonable Limitation Period | Kerala High Court
Facts of the CaseThe proceedings arose from a large batch of writ appeals,
tax revisions and writ petitions concerning the interpretation, validity and
operation of Section 42(3) of the Kerala Value Added Tax Act, 2003...
M/s. Sri Lakshmi Nuapada Constructions vs. Union of India & Others – Orissa High Court Directs GST Authorities to Consider Application for Payment of Outstanding GST Liabilities via Monthly Instalments under Section 80 of CGST Act
Facts of the Case
The
Petitioner: M/s. Sri Lakshmi Nuapada Constructions filed
a writ petition under Article 226 of the Constitution of India before the
High Court of Orissa.
The
Dispute: The...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Legislative Competence to Enact Section 174(2) of the Kerala SGST Act, 2017 | Saving of Legacy Tax Liabilities, Assessments and Proceedings After GST
Facts of the CaseThe introduction of GST fundamentally restructured the
constitutional and statutory framework governing indirect taxation. Following
the Constitution (One Hundred and First Amendment) Act, 2016, the Ke...
Amal Kumar Ghosh Vs. Union of India & Ors. | Jurisdiction of Audit Commissionerate Post-GST Regime for Pre-GST Period and Mandate for Fresh Show Cause Notice by Jurisdictional CGST Officer Under Section 73/74 of CGST Act, 2017 / Section 73 of Finance Act, 1994
Facts of the Case
Parties
and Forum: This intra-court appeal was filed before the
Division Bench of the High Court of Judicature at Calcutta by the
appellant, Amal Kumar Ghosh, against the Union of In...
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174 of the KSGST Act, 2017 and Continuation of Legacy Tax Assessment, Recovery and Adjudication Proceedings After GST
Facts of the CaseA large batch of writ appeals arose from proceedings
initiated or continued by the Kerala tax authorities under various pre-GST
State taxation enactments after the introduction of the Goods and Service...