The Hon’ble Kerala High Court in the case of M/s. Fortune Service & Ors allowed the writ petition, where the issue was whether orders issued under Section 73 of the CGST Act /the SGST Act must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST Acts.
HC set-aside demand of late fee as assessee filed GSTR-9C before 1-4-2023 but benefit of amnesty scheme was given thereafter
Time limit for furnishing return for month of September to be treated as 30th November in each financial year w.e.f 1-7-2017: HC
The Hon’ble Kerala High Court in the case of M/s.Manappuram Finance Ltd. wherein, M/s Manappuram Finance Ltd. (“the Petitioner”) was served the SCN demanding the GST on the RCM for the services provided by the Managing Director concerning personal guarantee loans taken by the Petitioner and the GST payable for the services for extending the loans by the Petitioner to its subsidiary company.
The Kerala High Court in the case of Kings Infra Ventures Ltd. V. The Assistant Commissioner of Income tax observed and has stated that while determining the assessment of relevant years assessing authority cannot determine the assessment for earlier years without enquiry.
A recent ruling of the Kerala High Court (HC)[1] on the validity of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (CGST Rules).
The Hon’ble Kerala High Court in the case of Tirupati Balaji Traders dismissed the writ petition relying on the judgment of M. Trade Links v. Union of India [W.P. (C) NO. 31559 of 2019 dated June 04, 2024].
The Hon’ble Kerala High Court in the case of Benoy Abraham allowed the writ petition and quashed the held that order passed against deceased person is nullity. The Section 93 of the Central Goods and Services Tax Act, 2017 permits continuance of proceedings against legal heirs but does not authorize culmination of proceedings against deceased person. Tax authorities directed to continue proceedings against legal heirs by issuing notice to Assessee who holds power of attorney for other legal heirs.
The Hon’ble Kerala High Court in the case of CA. P.J. Johney directed the Government to appoint members within four months for initiating GSTAT operations. However, the Court denied the Assessee’ s request to amend Section 169 of the CGST Act making service of notices and orders through at least three modes of service mandatory, stating that such issues were subject to individual litigation and therefore, cannot be adjudicated upon by way of PIL.
HC directs assessee to approach IT dept. for release of cash seized by GST Dept. as it was handed over to them
