Tag Archives: HIGH COURT OF KERALA

Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73

By | June 15, 2026
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Inadvertent Cross-Utilization of Legitimate IGST Credit Under CGST and SGST Heads is a Technical Error That Cannot Be Penalized Under Section 73 Issue Whether the tax authorities are legally justified in treating the inadvertent cross-utilization or misreporting of eligible Integrated Goods and Services Tax (IGST) input tax credit under Central GST (CGST) and State GST… Read More »

Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion

By | June 13, 2026
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Denial Of Input Tax Credit Recovery Based On An Inadvertent Cross-Utilisation Mistake Is Legally Unsustainable Because Intradepartmental Balances Do Not Constitute Tax Evasion Issue Whether the tax authorities are justified in passing a recovery order under Section 73 of the Kerala GST Act for the period April 2018 to March 2019, on the ground that… Read More »

Composite Show Cause Notice and Adjudication Order Covering Multiple Assessment Years Is Legally Impermissible

By | June 12, 2026
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Composite Show Cause Notice and Adjudication Order Covering Multiple Assessment Years Is Legally Impermissible Issue Whether the Revenue can issue a single, composite Show Cause Notice (SCN) and subsequent adjudication order under Section 73 spanning multiple financial years, or if tax periods must be initiated and adjudicated separately for each individual assessment year. Facts The… Read More »

Composite GST Show Cause Notice Covering Multiple Years Is Legally Impermissible and Volatile Under Section 73

By | June 11, 2026
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Composite GST Show Cause Notice Covering Multiple Years Is Legally Impermissible and Volatile Under Section 73 Issue Whether the issuance of a single, composite Show Cause Notice (SCN) under Section 73 spanning across multiple financial years (2021-22, 2022-23, and 2023-24) is legally sustainable, or whether the tax authorities are mandatorily required to issue separate notices… Read More »

Input Tax Credit Restored for FY 2018-19 as Delayed Returns Met the Extended Statutory Cut-Off Under Section 16(5)

By | June 11, 2026
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Input Tax Credit Restored for FY 2018-19 as Delayed Returns Met the Extended Statutory Cut-Off Under Section 16(5) Issue Whether the tax authorities were justified in denying Input Tax Credit (ITC) to the petitioner for the period April 2018 to March 2019 on the grounds of delayed return filing, or whether the denial was overridden… Read More »

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

By | June 11, 2026
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Consolidated GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether the Goods and Services Tax (GST) authorities can issue a single, composite Show Cause Notice (SCN) and its electronic summary covering multiple financial years for demands not involving fraud under Section 73, or whether separate notices are… Read More »

GST Officer Denial of copies of seized documents by GST Officer is violation of GST Rules : HC

By | April 8, 2020
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GST Officer Denial of copies of seized documents by GST Officer is violation of GST Rules HIGH COURT OF KERALA Mozart Global Furniture v. State Tax Officer (Intelligence), Nilambur A.K. JAYASANKARAN NAMBIAR, J. WP (C) NOS. 34457, 34470, 34494, 34505, 34531, 34560 & 34451 OF 2019 DECEMBER  17, 2019 Harisankar V. Menon, Smt. Meera V. Menon and Smt.… Read More »