Blessed, that the recent ruling by Hon’ble Kerala High Court in the case of M/S. MUTHOOT FINANCE LIMITED ruled on 03.09.2024 aligns closely with the views I expressed in my article long ago.
The Hon’ble Kerala High Court in Kunhalavi N. set aside the order for cancellation of registration, thereby holding that show cause notice not issued in proper form is void in nature in case where the notice was issued in Form GST REG-31 instead of required Form GST REG-17.
No justification in continuing with notices for late fee on belated GSTR-9C by taxpayers who filed it before amnesty scheme: HC
Assessment order rejecting claim for ITC on grounds of violation of Section 16(2)(c) was set aside as supplier had paid tax collected to government, though after the prescribed time.
Appellate authority has power to modify order of confiscation of goods passed by adjudicating authority: HC
Synopsis: Petitioner should seek remedy through the appropriate statutory process after the competent authority makes a decision and passes an order.
Hon’ble Kerala HC Upholds Tax on supplies by Clubs and Associations to its Members; Mutuality not a bar under GST
Since the SCN for cancellation of RC was not issued in the correct form, the entire proceedings, including the cancellation order, were held to be without jurisdiction and invalid.
Late fees for belated filing of GSTR-9 & GSTR-9C cannot be demanded when Government itself has given waiver through Amnesty Scheme
Sections 16(2)(c) and 16(4) establish necessary conditions and time limits for claiming Input Tax Credit (ITC). These provisions ensure that ITC is claimed only when the tax is actually paid to the government, preventing fraudulent claims and maintaining the integrity of the tax chain.
