Marvel Associates vs The State ax Officer, State GST Department, Kerala

Case Title Marvel Associates vs The State ax Officer, State GST Department, Kerala Court Kerala High Court Honorable Judges Justice C.S. Dias Citation 2023 (07) GSTPanacea 93 HC Kerala WP(C) NO. 20038 OF 2023 Judgement Date 10-July-2023 Can an alleged GST discrepancy turn into a legal dispute? Find out how a seemingly minor error in […]

Sabitha Riyaz vs The Union of India

Case Title Sabitha Riyaz Vs The Union Of India Court Kerala High Court Honorable Judges Justice Dama Seshadri Naidu Citation 2018 (10) GSTPanacea 2 HC Kerala Wp(C). No. 34874 Of 2018 Judgement Date 31-October-2018 Typographical error in e-way Bill should be considered as minor error. – Kerala High Court Facts of the case: Goods were detained […]

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 […]