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 »
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 »
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 »
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 »
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 »
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 »
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 »