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 […]
Can extension of time for payment of amounts due be considered for non-submission of the returns continuously for a period of six months?
considered for non-submission Case Title M/s Koluthara Exports Ltd vs Union of India & Others. Court Kerala High Court Honorable Judges Justice Shaji P.Chaly Citation 2022 (1) GSTPanacea 274 HC Kerala WP(C) No.2011 of 2022 Judgement Date 20-January-2022 Council for Petitioner M.Gopikrishnan Nambiar K John Mathai Joson Manavalan Kuryan Thomas Paulose C.Abraham Council for Respondent […]
What is the extent of the power of the High Court under Article 226 of the Constitution of India with respect to Section 129(3) of the CGST Act, 2017?
respect to Section 129(3) Case Title Kaveri Traders vs State of Kerala and Ors Court Kerala High Court Honorable Judges Justice Bechu Kurian Thomas Citation 2022 (2) GSTPanacea 273 HC Kerala WP(C) NO. 3194 OF 2022 Judgement Date 01-February-2022 Council for Petitioner Mr. Harisankar V Menon Council for Respondent Mr. M.M Jasmin In Favor Of […]
What is the validity of proceedings where incorrect Form is used?
Title Pankaj Cottage vs The Goods and Service Tax Officer Court Kerala High Court Citation 2022 (12) GSTPanacea 216 HC Kerala WP(C) NO. 28783/2022 Honourable Judge Justice Gopinath P. Date 22-Dec-2022 1. Show cause notice issued prior to cancellation of the registration in Form GST REG-31 instead of Form GST REG-17. Kerala High Court held that […]
Can MOV-09 be issued without accompanying the DRC-07 as per Section 129?
DRC-07 as per Section 129 Case Title Hindustan Steel and Cement Vs State Tax Officers Joint Commissioner of State Tax, Kerala Court Kerala High Court Honorable Judges Justice Gopinath P Citation 2022 (7) GSTPanacea 214 HC Kerala W.P.A. 17454 of 2022 Judgement Date 20-July-2022 Council for Petitioner R. Jaikrishna Narayani Harikrishnan C.S Arun Shankar […]
Can Bank Guarantee be invoked before 3 months are complete, filing of Appeal, in case such bank guarantee is submitted for release of Vehicle?
submitted for release of Vehicle Title National Radio Electronics Corporation vs State Tax Officer (Intelligence) Court Kerala High Court Honorable Judges Justice Bechu Kurian thomas Citation 2022 (1) GSTPanacea 201 HC Kerala Writ Petition (C) No. 40/2022 Dated 04-Jan-2022 The issue was in this case was Invocation of bank guarantee. Revenue Authority passed order against petitioner and […]
Notice of demand on cancellation of GST registration on closure of business
GST registration on closure Case Title M/s Gold Wood Enterprises Vs State of Kerala and Ors. Court Kerala High Court Honorable Judges Justice S.V. Bhatti and Justice Basant Balaji Citation 2022 (7) GSTPanacea 194 HC Kerala W.P.A. 1285 of 2020 Judgement Date 27-July-2022 Council for Petitioner K.P Pradeep Harish M.R T.T. Biju T. Thasmi Council […]
Can MOV-09 be issued without accompanying the DRC-07 as per Section 129?
Case Title Hindustan Steel and Cement Vs State Tax Officers Joint Commissioner of State Tax, Kerala Court Kerala High Court Honorable Judges Justice Gopinath P Citation 2022 (7) GSTPanacea 133 HC kerala W.P.A. 17454 of 2022 Judgement Date 20 – July- 2022 Council for Petitioner R. Jaikrishna Narayani Harikrishnan C.S Arun Shankar Anish P Vivek […]
Can appeal be file against assessment order on receipt of demand notice following the assessment order ?
Case Title K.U Niyas vs Assistant Commissioner Perumbavoor, State of Kerala,The Commissioner of State Tax Thiruvananthapuram. Court Kerala High Court Honorable Judges Justice S.V.Bhatti & Justice Basant Balaji Citation 2022 (7) GSTPanacea 117 HC KeralaWA No. 1285 of 2020 Judgement Date 27-July-2022 Council for Petitioner K.P.Pradeep Hareesh M.R. T.T.Biju T.Thasmi Council for Respondent V K […]