GST DAILY – 119
Dept. can’t deny credit to recipient merely due to non-remittance of tax by supplier; HC remanded matter The Hon’ble Kerala…
Tag: Kerala HC
GST paid by the Recipient but not remitted to the Government by the Supplier does not provide ground for denying ITC
The Hon’ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors.…
An inquiry conducted by the GST Officer is not a trial
The Hon’ble Kerala High Court in M/s. Steel India vs the State Tax Officer, Nattika, Thrissur and Ors.[W.P.(C) WPC No.29033…
Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC
The Hon’ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery & Ors. dated September 19, 2023 allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a ground for denial of the claim for ITC, thereby directed the Revenue Department to examine the evidence placed on record by the assessee and pass fresh orders accordingly.
Writ Petition dismissed as alternative remedy available and directs department to decide payment of GST Dues in Instalments
The Hon’ble Kerala High Court dismissed the writ petition, while allowing the assessee to pay in instalments of the arrears of tax and further directed the Commissioner to decide the application within 7 days from the day the assessee approached the Commissioner.
Condonation of delay is applicable for a period of one month only and not beyond
The Hon’ble Kerala High Court dismissed the petition and held that the Appellate Authority has been vested with the power to condone the delay only by one month by satisfying that there exists a sufficient cause, which prevented the assessee from presenting the appeal beyond the period of three months.
Non-filing of GSTR-3B over an extended period can lead to the cancellation of GST registration
The Hon’ble Kerala High Court held that, if an assessee fails to file the returns for a continuous period of six months, his registration is liable to be cancelled and interest will be levied for any delayed payments.
Assessee’s duty to monitor GST Portal after cancellation of GST registration
The Hon’ble Kerala High Court in Koduvayur Constructions v. Assistant Commissioner-Works Contract held that, it is assessee’s responsibility to check the GST portal for any notice or order that had been served on it the assessment order was not served in a valid manner was untenable.
Revenue Department cannot seize cash during the inspection
The Hon’ble Kerala High Court in DhanyaSreekumari v. State Tax Officer (IB) [WP(C) No. 21772 of 2022 dated June 27, 2023] held that cash not being a stock-in-trade of the assessee, was not a thing that ought to have been seized and directed the Revenue Department to release the cash seized to the assessee.
Payment of High rental would not mean transfer of property is involved
The Hon’ble Kerala High Court in the case of Prodair Air products India Pvt. Ltd. v. State of Kerala [W.A.…