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Late Fee Waiver above Rs.10,000 as per CGST Notification: Kerala HC Quashes Order Demanding Late Fee for Delay In Filing GSTR-9C

Yogitha S. Yogesh

In a recent case, the Kerala High Court quashed the order demanding a late fee for delay in filing GSTR-9C as there was a Centre Goods and Service...

Order passed in Violation of Principles of Natural Justice u/s 75(4) of GST Act: Kerala HC demands...

Pending Revenue Arrears - Kerala HC - release Attached Residential Property - Submission - Properties - taxscan

Pending Revenue Arrears: Kerala HC directs to release Attached Residential Property on Submission of...

Kerala High Court - Kerala HC - Regular basis tax vs compound basis - Compound tax basis implications - Legal tax assessment changes India - Taxscan

Assessee opting to Pay Tax on Compound Basis in lieu of Regular Basis of Assessment, cannot Turn...

Setback to Hindustan Coca Cola Beverages: Limitation u/s 17D of KGST Act Not Applicable to...

Unreported Ex-Partners: Kerala HC issues one month stay on Tax Demands [Read Order]

In a significant case, the Kerala High Court, while observing the unreported ex-partners, issued a one-month stay on tax demands. Therefore, it directed that, for a period of one month, no coercive...

GST Case Digest Series: High Court Tax Cases, 2018 - Part 1

The Concept of GST was introduced in India in the Budget Speech of 28th February 2006 by the then Finance Minister. Since then, there has been a constant endeavor for the introduction of the...

GST Case Digest - Case Digest - GST Case Digest Series - High Court - taxscan

Kerala GST Department issues Instructions for Issuing Separate Notices to Taxpayers under Sections 73 & 74 of the KGST Act [Read Circular]

In accordance with its authority under Section 168 of the Kerala State Goods and Services Tax (KSGT) Act 2017, the KGST Department has released circular no. 16/2023 to standardize the issuance of...

Failure to Possess Valid Documents by Person in Charge of Goods would be Treated as Willful act of Tax Evasion: Kerala HC

A Single bench of Justice Dinesh Kumar Singh of Kerala High Court, while upholding the penalty imposed by the authorities has ruled that “in the absence of valid documents in possession of the person...

Kerala GST Dept issues Instruction on Maintenance of Call Book for Adjudication including Cases to be Kept in Call Book [Read Circular]

The Kerala Goods and Services Tax (KGST) Department vide circular number 13/2023 issued on 22-06-2023 has released the Instruction on Maintenance of Call Book for adjudication. The instruction is...

Bank’s “Secured Debts” Prevail Over Revenue’s “First Charge” in Property Recovery, SARFAESI and RDB Acts Override KGST and KVAT Act Claims: Kerala HC [Read Order]

The High Court of Kerala has held that banks and financial institutions hold priority over revenue authorities’ “First Charge” when recovering debts through property sales. The decision came after...

Renting of Commercial Building Taxable Under GST: AAR [Read Order]

The Karnataka Authority for Advance Ruling (AAR), has recently, in an application filed before it, held that renting of commercial building is taxable under GST. The aforesaid observation was made...