Tag Archives: HIGH COURT OF KERALA

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 »

In assessment of trust, AO cannot invoke section 68 for non-corporate entities without verifying statutory conditions.

By | September 8, 2026
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In assessment of trust, AO cannot invoke section 68 for non-corporate entities without verifying statutory conditions. Issue Whether an addition under Section 68 can be made in the hands of an assessment-exempt public charitable trust regarding voluntary contributions/corpus donations without the Assessing Officer satisfying the primary statutory conditions and establishing that the receipts represent unexplained… Read More »

Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal

By | September 5, 2026
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Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Reckoning Limitation Period From Subsequent Manual Filing Date When Online GST Refund Application Was Already Acknowledged Is Illegal Issue Whether tax authorities can reckon the limitation period from a subsequent manual filing date under Rule 97A to… Read More »

ITC Disallowance Time-Bar Quashed as All GST Returns Were Furnished Before Mandatory November 30 Cut-off

By | September 5, 2026
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ITC Disallowance Time-Bar Quashed as All GST Returns Were Furnished Before Mandatory November 30 Cut-off Issue Whether input tax credit (ITC) under Section 16 of the CGST/KSGST Act can be disallowed on the ground of time limitation when all relevant GST returns for the periods December 2018 to March 2019, November 2019 to March 2020,… Read More »

Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only

By | September 3, 2026
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Retrospective Proviso to Section 50(1) Limits Interest on Belated Returns to Cash Ledger Debits Only Issue Whether interest under Section 50(1) on belatedly filed GST returns applies only to the tax liability discharged through the electronic cash ledger or also extends to the portion paid via the electronic credit ledger. Facts Period: Assessment Years /… Read More »

Order under Section 148A(3) was quashed as the Assessing Officer failed to consider the assessee’s explanation that the marked-to-market loss had already been taxed in the preceding assessment year.

By | August 31, 2026
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Order under Section 148A(3) was quashed as the Assessing Officer failed to consider the assessee’s explanation that the marked-to-market loss had already been taxed in the preceding assessment year. Issue Whether Section 148A requires the Assessing Officer to disclose the exact source of information (such as an audit objection) to the assessee, or whether conveying… Read More »