Tag Archives: HIGH COURT OF KERALA

Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable

By | September 15, 2026
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Deficiency Memos Rejecting Refund Applications at Acknowledgment Stage Without Examining Contents or Merits Are Legally Unsustainable Issue Whether a Proper Officer can reject a refund application at the acknowledgment stage under Rule 90(2) by issuing deficiency memos based on category selection, lack of e-BRC/FIRC when remittance advice was submitted, and bar of limitation, without adjudicating… Read More »

Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5)

By | September 15, 2026
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Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Were Filed Before Cut-Off Date of November 30, 2021 as Contemplated Under Section 16(5) Issue Whether an assessee is… Read More »

Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date

By | September 15, 2026
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Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Issue Whether denial of Input Tax Credit (ITC) under Section 16(4) for delayed filing of returns for FY 2019-20… Read More »

Cancellation of GST Registration Based on a Vague Non-Speaking Show Cause Notice Is Unlawful

By | September 11, 2026
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Cancellation of GST Registration Based on a Vague Non-Speaking Show Cause Notice Is Unlawful Issue Whether a Show Cause Notice (SCN) and subsequent cancellation order issued under Section 29 of the CGST/UKGST Act alleging fraud, wilful misstatement, or suppression of facts are legally sustainable when they fail to provide specific factual details and material particulars.… Read More »

Penalty and Recovery Notices Issued on a Set-Aside Assessment Order Are Illegal and Invalid

By | September 11, 2026
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Penalty and Recovery Notices Issued on a Set-Aside Assessment Order Are Illegal and Invalid Issue Whether penalty and recovery notices issued on the basis of an original assessment order—which was set aside by an appellate authority with directions for fresh assessment—are legally valid when the fresh assessment proceedings are still pending. Facts The Assessing Officer… Read More »

Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service

By | September 10, 2026
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Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Writ Petition Challenging Section 74 Order Dismissed as Uploading Hearing Notices on GST Portal Constitutes Valid Service Issue Whether an assessment order passed under Section 74 and a consequential recovery notice can be quashed for denial of natural… Read More »

Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof

By | September 10, 2026
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Transitional Credit Refund Rejection Upheld as Exporter Failed to Produce Form GST TRAN-1 Proof Issue Whether an exporter is entitled to a refund of unutilized State GST (SGST) transitional credit without producing Form GST TRAN-1 or documentary proof verifying its entry into the Electronic Credit Ledger, and whether a writ petition filed beyond the statutory… Read More »

Consolidated Show Cause Notice Covering Multiple Financial Years Under Section 73 Is Legally Invalid and Liable to Be Quashed

By | September 9, 2026
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Consolidated Show Cause Notice Covering Multiple Financial Years Under Section 73 Is Legally Invalid and Liable to Be Quashed Issue Whether issuing a single consolidated/composite Show Cause Notice under Section 73 covering multiple financial years (FY 2020-21 to FY 2022-23) is legally sustainable. Facts A consolidated Show Cause Notice (SCN) was issued to the petitioner… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2018-19 to 2022-23) and the consequential… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple assessment years (2019-20 and 2020-21), along with its consequential summary orders and adjudication proceedings, is legally valid. Facts Composite SCN Issued: The Revenue issued… Read More »