M/s Brothers Trade Link vs The State Tax Officer, Chathannoor
Case Title M/s Brothers Trade Link vs The State Tax Officer, Chathannoor Court Kerala High Court Honorable Judges Justice Dinesh Kumar Singh Citation 2023 (10) GSTPanacea 55 HC Kerala WP(C) NO. 34049 of 2023 Judgement Date 17- October- 2023 Due to clerical error, incorrect data was uploaded in GSTR=3B Return for the month of Feb’2018. These mistakes […]
M/s Sanscorp India Pvt Ltd Vs The Assistant Commissioner
Case Title M/S. Sanscorp India Private Ltd vs The Assistant Commissioner Court Kerala High Court Honorable Judges Justice Dinesh Kumar Singh Citation 2023 (09) GSTPanacea 49 HC Kerala WP(C) NO. 24904 OF 2023 Judgement Date 14-September-2023 1.The present writ petition has been filed impugning Exhibit P3 order of cancellation of GST registration of the petitioner […]
Koduvayur Constructions v. Assistant Commissioner-Works Contract
Case Title Koduvayur Constructions vs The Assistant Commissioner-Works Contract Court Kerala High Court Honorable Judges Justice C.S.DIAS Citation 2023 (8) GSTPanacea 48 HC Kerala WP(C) No. 21212 of 2023 Judgement Date 07-August- 2023 1.The writ petition is filed, inter alia, to direct the first respondent from initiating any proceedings against the petitioner under the Revenue […]
Dominic David vs The State Tax Officer, Commercial Tax Office, Alappuzha
Case Title Dominic David vs The State Tax Officer, Commercial Tax Office, Alappuzha Court Kerala High Court Citation 2022 (12) GSTPanacea 419 HC Kerala Citation: WP(C) NO. 29807/2022 Honorable Judges Justice gopinath Judgement Date 22-December-2022 The petitioner has approached this Court being aggrieved by the cancellation of registration granted to the petitioner under the provisions […]
Whether GST is payable on Amount received as Reimbursement of Discount or Rebate from Castrol?
Case Title Santhosh Distributors Kottayam Court Appellate Authority for Advance Ruling, Kerala Honorable Judges Member Shyam Raj Prasad and Member Anand Singh Citation 2021 (3) GSTPanacea 82 HC Kerala AAR/10/20 Judgement Date 01-March-2021 Council for Petitioner Mr Adithya Srinivasan Council for Respondent Not applicable In favour of Revenue Section Under Section 15 and 100 of […]
UNITAC ENERGY SOLUTIONS (I) PVT.LTD vs THE ASSISTANT STATE TAX OFFICER
Case Title UNITAC ENERGY SOLUTIONS (I) PVT.LTD vs THE ASSISTANT STATE TAX OFFICER Court Kerala High Court Honorable Judges JUSTICE A.K.JAYASANKARAN NAMBIAR Citation 2019 (10) GSTPanacea 6 HC Kerala WP(C).No.28573 OF 2019(V) Judgement Date 29 – October- 2019 JUDGMENT The petitioner is aggrieved by the alleged unlawful seizure and detention of a consignment of goods […]
What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys?
Case Title R.S Development and Constructions India Pvt.Ltd Court Kerala Appellate Authority for advance ruling Honorable Judges Member Shyam Raj Prasad and Member Anand Singh Citation 2021 (12) GSTPanacea 18 HC Kerala Order No. AAR/08/2020 Judgement Date 03-December-2021 Council for Petitioner Mr. S. Durairaj Council for Respondent Not applicable In favour of Petitioner Section Section 16,38,34,97 and […]
What is the rate of GST on salted or Masala chips?
Case Title K Swaminathan Court Appellate Authority for Advance Ruling, Kerala Honorable Judges Member Shyam Raj Prasad and Member Rathan U Kelkar Citation 2021 (12) GSTPanacea 42 HC Kerala Order No. AAR/16/2021 Judgement Date 14-December-2021 Council for Petitioner Mr Seshadri Nadan Council for Respondent Not applicable In favour of Respondent Section Section 100(1) of the CGST Act,2017 […]
Whether the supply provided by the applicant is mixed supply or composite supply?
Case Title Nagappan Moothan Thulaseedharan Court Appellate Authority for Advance Ruling, Kerala Honorable Judges Member Seema Arora and Member Milind Torawane Citation 2021 (2) GSTPanacea 61 HC Kerala ORDER No. AAR/17/2021 Judgement Date 17-February-2021 Council for Petitioner Mr Seshadri Nadan Council for Respondent Not applicable In favour of Respondent Section Sl no 74 of the Service Exemption […]
Can the date format error in Tax Invoice be considered as minor error?
considered as minor error Case Title Greenlights Power Solutions vs State Tax Officer Kerala & Others. Court Kerala High Court Honorable Judges Justice Bechu Kurian Citation 2022 (4) GSTPanacea 322 HC Kerala WP (C) No. 7716 of 2021 Judgement Date 06-April-2022 Council for Petitioner Gigimon Issac Council for Respondent M.M.Jasmin Section Section 129 of the […]