Tag Archives: HIGH COURT OF KERALA

GST registration application lacking proof of tenancy or authorization of partnership firm was rightly rejected.

By | August 18, 2026
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GST registration application lacking proof of tenancy or authorization of partnership firm was rightly rejected. Issue Whether the rejection of a GST registration application is valid when the applicant partnership firm fails to produce a valid current rent agreement or authorization demonstrating lawful possession of the premises. Facts Application for Registration: Petitioner 1 (managing partner)… Read More »

Input tax credit claimed within Section 16(5) cut-off cannot be denied as time-barred under Section 16(4).

By | August 18, 2026
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Input tax credit claimed within Section 16(5) cut-off cannot be denied as time-barred under Section 16(4). Input tax credit claimed within Section 16(5) cut-off cannot be denied as time-barred under Section 16(4). Issue Whether Input Tax Credit (ITC) for the periods February 2020 and March 2020 can be denied as time-barred under Section 16(4) when… Read More »

Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices

By | August 13, 2026
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Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Best Judgment Assessment Orders Quashed as Revenue Failed to Prove Service of Mandatory Statutory Notices Issue Whether best judgment assessment orders passed under Section 62 of the CGST/KGST Act are legally sustainable when no mandatory statutory notices were actually served… Read More »

Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date

By | August 13, 2026
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Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) is sustainable when the petitioner submitted returns for January to March 2020 before the statutory… Read More »

Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed

By | August 13, 2026
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Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Issue Whether a single composite notice and order-in-original covering multiple financial years (2018–19, 2019–20, and 2020–21) is legally sustainable under the CGST/KGST Act.… Read More »

Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed

By | August 12, 2026
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Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Issue Whether a tax assessment order and summary demand issued under Section 74 of the CGST Act can be sustained when finalized solely by applying… Read More »

Denial of Opportunity to Cross-Examine Official Authors and Examine Buyers’ Witnesses Violates Principles of Natural Justice

By | August 12, 2026
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Denial of Opportunity to Cross-Examine Official Authors and Examine Buyers’ Witnesses Violates Principles of Natural Justice Issue Whether the rejection of an assessee’s request to cross-examine official reporting officers and the refusal to record statements of buyer witnesses produced by the assessee during reassessment proceedings under Section 69A read with Section 148 constitutes a violation… Read More »

Distress Auction Sale of Mortgaged Property for Dues Triggers Capital Gains Tax on Owner

By | August 12, 2026
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Distress Auction Sale of Mortgaged Property for Dues Triggers Capital Gains Tax on Owner Issue Whether capital gains tax liability under Section 45 of the Income-tax Act, 1961 arises on the owner when an equitably mortgaged immovable property is sold by a bank through a distress auction to recover third-party loan dues, even if the… Read More »

A single composite show cause notice issued under GST covering multiple financial years is legally impermissible and void.

By | August 10, 2026
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A single composite show cause notice issued under GST covering multiple financial years is legally impermissible and void. Issue Whether issuing a single consolidated or composite show cause notice encompassing multiple financial years under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 / Kerala Goods and Services Tax Act, 2017… Read More »

Fraud at the post-registration amendment stage concerning business premises does not warrant complete cancellation of the original GST registration.

By | August 10, 2026
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Fraud at the post-registration amendment stage concerning business premises does not warrant complete cancellation of the original GST registration. Issue Whether alleged fabrication or fraud committed solely at the post-registration amendment stage to add additional business premises justifies the complete cancellation of the original GST registration under Section 29 of the Central Goods and Services… Read More »