GST DAILY – 381 : Assessee was allowed to resubmit the annual return as the alleged mistake occurred in initial phase of GST: HC
What types of remedies available if annual return as the alleged mistake occurred in initial phase of GST?
Tag: Kerala HC
Kerala High Court questions customs over Dulquer Salmaan’s Land Rover seizure: ‘Not ready to accept your contention’
On Tuesday, October 7, the Kerala High Court asked the Customs Department to explain why they seized actor Dulquer Salmaan’s Land Rover.
GST DAILY – 330 : HC directed to release seized gold ornaments on execution of bond by designated partner of assessee
THE HON’BLE KERALA HIGH COURT IN THE CASE OF Velayudhan Gold LLP V/s Intelligence Officer, Intelligence Unit, Kottarakara, decided on 24-7-2024
GST DAILY – 329 : Assessee could not be given the benefit of ITC unless tax collected had actually been paid to the exchequer: HC
THE KERALA HIGH COURT IN THE CASE OF Tirupati Balaji Traders V/s Union of India , decided on 24-7-2024
Kerala High Court bans AI use in judicial decisions: Issues landmark guidelines for district judiciary
In a significant development, the Kerala High Court has released a first-of-its-kind policy regulating the use of Artificial Intelligence (AI) tools by the state’s district judiciary. The policy firmly prohibits AI usage for judicial decision-making or legal reasoning, aiming to ensure responsible and ethical deployment of such technologies.
Service of notice for detention or confiscation via WhatsApp is an invalid mode of service
The Hon’ble Kerala High Court in the case of Mathai M.V. held that a confiscation order passed under Section 130 of the CGST Act without valid service of notice on the vehicle owner in the prescribed statutory modes is void and non-est in law.
Rectification is warranted due to contradictory orders issued by the GST Department on the same issue
The Hon’ble Kerala High Court in the case of Winter Wood Designers & Contractors India (P.) Ltd held that non-invocation of powers of rectification was not proper, where there was duplication of orders based on two proceedings initiated alleging same irregularities, there was an error apparent on record. Therefore, authority ought to have invoked powers of rectification under Section 161 of the CGST Act, as error was brought to its notice within statutory period.
Kerala HC strikes down GST on services by clubs to members, calls it unconstitutional
The Kerala High Court has struck down the provisions of the Central Goods and Services Tax Act, 2017, which allowed the levy of GST on supply by clubs and associations to their members.
Proceedings under Section 73 of the CGST Act imposing interest and penalty on availment of Credit under wrong head not maintainable
The Hon’ble Kerala High Court in the case of RejimonPadickapparambil Alex allowed the appeal filed against the judgment passed by the Hon’ble Single Judge Bench thereby holding that the availment of ITC under wrong head is a technical mistake and would not fall within the purview of wrong availment of ITC, therefore, the initiation of proceedings for levy of interest and penalty under Section 73 of the CGST Act cannot be initiated in the said case.
Lawgics – Judgment No. 187
Synopsis: Orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer…