Tag Archives: HIGH COURT OF KERALA

Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable

By | August 29, 2026
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Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Composite GST Notices and Orders Clubbing Multiple Assessment Years Are Impermissible and Legally Unsustainable Issue Whether issuing single, composite show-cause notices and passing composite assessment/demand orders clubbing multiple assessment years under Sections 73, 74, and 75 of the CGST/KGST Act is… Read More »

Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices

By | August 29, 2026
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Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Writ Petition Challenging ITC Disallowance Dismissed Due to Inordinate Delay and Failure to Respond to Statutory Notices Issue Whether a writ petition under Article 226 challenging a GST assessment order under Section 73 disallowing ITC due to GSTR-3B… Read More »

Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline

By | August 29, 2026
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Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Disallowance of Input Tax Credit Quashed as Returns Were Filed Within Amending Section 16(5) Timeline Issue Whether the disallowance of Input Tax Credit (ITC) for the period October 2017 to March 2018 on the ground of time bar is legally… Read More »

Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5)

By | August 27, 2026
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Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Input Tax Credit Claims Filed Before Cut-Off Date Are Permissible Under Section 16(5) Issue Whether an assessee who filed GST returns for the period January to March 2019 on 31.10.2019 is entitled to claim Input Tax Credit (ITC) under the extended timeline… Read More »

Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation

By | August 22, 2026
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Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Omission of Stock Transfers in Returns Allowed to Be Revised Prior to Assessment Initiation Issue Whether an assessee can seek permission to revise Value Added Tax (VAT) returns to include omitted inward and outward stock transfers prior to the initiation of… Read More »

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 »