Category Archives: GST Judgments Kerala HC

GST paid in wrong head should be adjusted by GST Officer with correct head : HC

By | November 16, 2018

I find no difficulty for the respondent officials to allow the petitioner’s request and get the amount transferred from the head ‘SGST’ to ‘IGST’. It may, as the Government Pleader has contended, take some time, but it is inequitable for the authorities to let the petitioner suffer on that count. 11. So I hold that the… Read More »

Do not invoke bank guarantee if there is time to file Appeal :KERALA HC

By | August 21, 2018

respondent will not invoke the bank guarantee for three months. HIGH COURT OF KERALA Berger Paints India Ltd. v. State Tax Officer DAMA SESHADRI NAIDU, J. W.P. (C) NO. 23251 OF 2018 JULY  16, 2018 Tomson T. Emmanuel, Adv. for the Petitioner. Smt. Thushara, Govt. Pleader, Rajesh B., Lal K. Joseph and Sreelal N. Warrier, SC for the Respondent. JUDGMENT 1. The petitioner, a… Read More »

Water Authority to bear GST if work contract issued before GST Act: KERALA HC

By | August 16, 2018

HIGH COURT OF KERALA Reena Engineers & Contractors (P.) Ltd. v. Kerala Water Authority DEVAN RAMACHANDRAN, J. W.P. (C) NOS. 13630 AND 13676 OF 2018 JUNE  7, 2018 Santhosh Mathew, Arun Thomas, Jennis Stephen, Alphin Antony, Vijay V. Paul, Smt. Karthika Maria and Smt. Maria Roy for the Petitioner. P. Benjamin Paul, SC for the Respondent. JUDGMENT 1. These two writ petitions are filed by the same petitioner,… Read More »

E-way bill mandatory if non-taxable supplies made through delivery challan : Kerala HC

By | July 18, 2018

Whether E-way bill mandatory if non-taxable supplies made through delivery challan Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining how mandatory if non-taxable supplies made through delivery challan In the present case the delivery chalan which accompanied the transport is one issued by the assessee respondent, over which the assessee… Read More »

Do expeditious adjudication for release of detained goods under GST : KERALA HC

By | July 6, 2018

HIGH COURT OF KERALA Ajith A.R. v. State Tax Officer, Trivandrum P.B. SURESH KUMAR, J. W.P. (C) NO. 16378 OF 2018 MAY  23, 2018 M.R. Sarin, Adv. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent. JUDGMENT   1. Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods… Read More »

Vehicle details not updated in Eway bill, Goods detained could be released on furnishing bank guarantee :KERALA HC

By | June 23, 2018

HIGH COURT OF KERALA Kairali Granites v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 15994 OF 2018 MAY  15, 2018 K. Srikumar, Sr. Adv., K. Manoj Chandran, Adv., P.R. Ajithkumar, Adv. and S.A. Mansoor (Pattanum), Adv. for the Petitioner. Smt. Thushara James, Govt. Pleader for the Respondent. JUDGMENT 1. A consignment of marble, granite slabs and tiles that was… Read More »

Make appropriate changes in GST portal for filing returns as late registration was granted: HC

By | June 2, 2018

HIGH COURT OF KERALA St. Josephs Tea Company Ltd. v. Chief Commissioner, Central GST & Central Excise, Kerala P.B. SURESH KUMAR, J. W.P. (C) NO. 768 OF 2018 MARCH  28, 2018 Smt. Nisha John, Adv. for the Petitioner. Sreelal N. Warrier, SC and P.R. Sreejith, SC for the Respondent. JUDGMENT 1. Petitioner was a registered dealer under the Kerala Value… Read More »