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M/s Leisure Stays vs State of Kerala & State Tax Officer – Kerala High Court Upholds Section 174(2) of KSGST Act and Validity of Reassessment of Pre-GST Luxury Tax Liability under Kerala Tax on Luxuries Act, 1976
Facts of the
CaseM/s Leisure Stays, represented by its partner,
challenged a notice dated 26.04.2018 proposing to reopen assessments for the
Assessment Years 2014-15, 2015-16 and 2016-17 under the Kerala Tax on Luxuri...
State of Kerala vs MCP Enterprises | Section 42(3) KVAT Act Retrospective Reopening of Assessments, Deemed Pending Returns & Limitation under Sections 20, 22, 24 and 25 | Kerala High Court
Facts of the
CaseA large batch of proceedings arose from notices,
reassessment actions and related tax proceedings initiated under the KVAT
regime. The Revenue relied upon the amended Section 42(3) and its
retrospect...
Sheen Golden Jewels (India) Pvt. Ltd. vs State Tax Officer (IB)-1 & Others — Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and Validates Post-GST Proceedings for Pre-GST KVAT Liabilities
Facts of the
CaseThe appellants were dealers who had been subjected
to notices and/or orders under the pre-GST KVAT regime. After the introduction
of GST, the Revenue invoked Section 174(2) of the KSGST Act, 2017, rea...
Ajayakumar P.A. vs State of Kerala — Section 174(2) of KSGST Act Valid; Pre-GST Tax Assessment and Reopening Proceedings Saved After Repeal
Facts of the
CaseWith the introduction of the GST regime, the
constitutional and statutory framework governing indirect taxation underwent
substantial change. The Kerala State Legislature enacted the Kerala State Good...
Ajayakumar P.A. vs State of Kerala — Section 174(2) of KSGST Act Valid; Post-GST Reassessment, Tax Recovery and Proceedings Under Repealed KVAT and Other State Tax Laws Saved Subject to Limitation
Matter in
Professional LanguageThe batch of writ appeals concerned the legality
and constitutional validity of continuing or initiating proceedings after the
transition to the GST regime in respect of liabilities aris...
Privi Speciality Chemicals Limited vs State of Gujarat: High Court Directs GSTN Impleadment and Manual/Portal Filing for Availing Left-Out Cenvat Credit Worth ₹1.06 Crore via TRAN-1 Under Section 140 of the CGST Act
Facts of the Case
The
petitioner, M/s Privi Speciality Chemicals Limited, possessed a valid and
unutilized balance of legacy Cenvat Credit amounting to ₹1,06,08,998.
While
the petitioner was lega...
Ajayakumar P.A. vs State of Kerala — Section 174(2) KSGST Act Upheld; State Competent to Reopen Pre-GST KVAT Assessments and Enforce Surviving Tax Liabilities
Facts of the
CaseA large number of dealers and assessees challenged
notices, assessment proceedings, reassessment proceedings and related tax
actions initiated by the Kerala tax authorities concerning liabilities aris...
M/s. Paradeep Phosphates Limited vs. Assistant Commissioner, GST & Central Excise, Cuttack-II Division & Another: Orissa High Court Directs Quantification of Statutory Interest on GST Refund by Relying on Supreme Court Precedent in Mohit Minerals
Facts of the Case
The
Petitioner, M/s. Paradeep Phosphates Limited, approached the Hon’ble High
Court of Orissa via a Writ Petition, registered as W.P.(C). No. 31896 of
2022, seeking appropriate rel...
Ajayakumar P.A. vs State of Kerala — Kerala High Court Upholds Section 174(2) of KSGST Act and Continuation of Pre-GST KVAT Assessment, Reassessment and Recovery Proceedings
Facts of the
CaseThe dispute arose during the transition from the
pre-GST State tax regime to the GST regime. After the Kerala State Goods and
Services Tax Act, 2017 came into operation and the earlier State enactment...
Bharath Chemical Industries Vs. The State of Karnataka & Others: High Court Resolves GST Return Filing Deadlock Amid Inter Se Partner Disputes Under Section 7 & 8 of Arbitration Act and CGST Act
Facts of the Case
The
petitioner, M/s Bharath Chemical Industries, is a partnership firm
originally consisting of three partners: Sri C.N. Raju (Managing Partner
who verified the writ petition), Sri P...