Category Archives: GST Judgments Kerala HC

Unfilled Part B of Eway bill is not minor omission : HC

By | March 25, 2019

Issue : As seen from the detention notice, the petitioner carried an e-way bill, in which Part B remained unfilled. Held  I hold that Exts.P5 to P7 notices of detention do not suffer from any legal infirmity. . If the petitioner wants the interim custody of the goods, it may comply with the statutory mandate… Read More »

Goods can not be released under GST by simple bond : HC

By | February 12, 2019

HIGH COURT OF KERALA State Tax Officer v. Kerala Gujarat Cargo Express A. MUHAMED MUSTAQUE AND ASHOK MENON, JJ. W.A. NO. 969 OF 2018 WPC NO. 15489 OF 2018 MAY  15, 2018  P.R. Ajithkumar for the Respondent. JUDGMENT A. Muhamed Mustaque, J. – The State has come up on appeal challenging the interim order passed by the Single Bench ordering release of… Read More »

GST on Supply , not on nature of transport ,No Eway bill required for transportation of used personal effect (New Car Purchased) : HC

By | December 21, 2018

We do not understand how the State could take a contention that if the car had been driven into the State of Kerala from the U.T. Of Puthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also… Read More »

Goods can not be seized even if not accompanied with part-B of e-way bill : HC

By | December 7, 2018

HIGH COURT OF KERALA Panel Source LLP v. Assistant State Tax Officer K. VINOD CHANDRAN AND ASHOK MENON, JJ. W.A. NO. 1907 OF 2018 OCTOBER  16, 2017 S. Anil Kumar for the Appellant. N. Nagaresh and Mohammed Rafiq, SR GP for the Respondent. JUDGMENT   Vinod Chandran. J. – The Writ Appeal is filed against the judgment of the learned Single Judge. One… Read More »

Release of detained goods due to wrong distance in Eway Bill : HC direction to GST authorities

By | December 4, 2018

HIGH COURT OF KERALA Sabitha Riyaz v. Union of India DAMA SESHADRI NAIDU, J. WP (C) NO. 34874 OF 2018 OCTOBER  31, 2018 Dr. K.P. Pradeep, Smt. Neena Arimboor, Smt. Rani Mumthas, Sanand Ramakrishnan, Smt. Anjana Kannath and T.T. Biju for the Petitioner. N. Nagaresh, Assistant Solicitor General for the Respondent. JUDGMENT 1. The petitioner, a trader, transported natural rubber. After generating e-way bill, she sent a consignment… Read More »

Bank guarantee can’t be encashed under GST till statutory remedy is exhausted by assessee : HC

By | November 28, 2018

Held I restrain the authorities from invoking the bank guarantee under Ext.P5 till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation. HIGH COURT OF KERALA Safa Mill Stores v. Assistant State Tax Officer, Karukutty DAMA SESHADRI NAIDU, J. W.P. (C) NO. 29390 OF 2018 SEPTEMBER  6, 2018 Aji V.… Read More »

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

By | November 17, 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 »