GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 months, 2 weeks ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act. Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. "Since the issue raised in this writ petition will affect several proceedings, and taking note of the view expressed by the Madras High Court in Tvl.

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History of this topic

Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court
3 days, 2 hours ago

Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court

Live Law  

The Allahabad High Court has held that proceedings under section 129 of the GST Act are summary proceedings where the burden to prove the actual physical movement of goods is on the assesee transporting the goods. High Court Verdict The Court observed that the petitioner had never rebutted the statement by the driver where he stated that goods were loaded …

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
5 days, 1 hour ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court
1 week, 2 days ago

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

Live Law  

The Kerala High Court stated that the issue as to whether there was a proper notice or not is a disputed question of fact and cannot be challenged under Article 226 of the Constitution of India. “…….As rightly observed by the learned Single Judge, the question as to whether there was a proper notice or not is certainly a disputed …

Kerala High Court Orally Observes 1998 State Law Inadequate To Curb Menace Of Ragging, Expresses Need To Formulate Rules
Trending News
2 weeks, 1 day ago

Kerala High Court Orally Observes 1998 State Law Inadequate To Curb Menace Of Ragging, Expresses Need To Formulate Rules

Live Law  

The Kerala High Court on Wednesday orally observed that rules need to be framed under Kerala Prohibition of Ragging Act, 1998 to effectively tackle the menace of ragging. The High Court orally noted that the State only had a brief legislation of 9 sections to address the issue. Advocate Parvathi A. Menon appearing on behalf of KeLSA submitted that the …

CGST Act | SCN Issued On Online Portal Needs To Contain Digital Signature Of Competent Authority To Be Valid: Telangana High Court Clarifies
2 weeks, 2 days ago

CGST Act | SCN Issued On Online Portal Needs To Contain Digital Signature Of Competent Authority To Be Valid: Telangana High Court Clarifies

Live Law  

The Telangana High Court has clarified that show-cause notices issued on the online portal under Chapter XVII of the GST Rules under the category 'demand and recovery' mandatorily need to contain the appropriate officer's digital signature. The order was passed by the Division Bench of Acting Chief Justice Sujoy Paul and Justice Renuka Yara in a batch of 160 writ …

KeLSA Moves PIL In Kerala High Court To Curb Ragging In State, Special Bench To Hear Matter
2 weeks, 2 days ago

KeLSA Moves PIL In Kerala High Court To Curb Ragging In State, Special Bench To Hear Matter

Live Law  

The Kerala High Court on Tuesday said that it will constitute a special bench to hear the issue of ragging in the state. The Division Bench of Chief Justice Nitin Jamdar and Justice S. Manu made this order while considering a PIL filed by the Kerala State Legal Service Authority to curb the issue of ragging in the state. KeLSA …

High Court notice to Karnataka government over dropping cases against MPs, MLAs
2 weeks, 6 days ago

High Court notice to Karnataka government over dropping cases against MPs, MLAs

India Today  

The Karnataka High Court, on Thursday, issued notice to the state government in a petition challenging a government order to withdraw 43 criminal cases, in which former ministers, MLAs and persons of influence were named accused. A Division Bench of Chief Justice NV Anjaria and Justice MI Arun passed the order on the public interest litigation questioning the legality of …

Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court
3 weeks, 6 days ago

Article 226 Can't Be Invoked Against An SCN Issued U/S 74 Of CGST Act At Preliminary Stage: Kerala High Court

Live Law  

The Kerala High Court stated that Article 226 cannot be invoked against a show cause notice issued under Section 74 of the CGST Act at preliminary stage. The assessee/respondent had filed a writ petition challenging the show cause notice issued under Section 74 of the CGST Act. The bench opined that “the power of the High Court under Article 226 …

GST Registration Cannot Be Refused Merely Because Assessee Belongs To Another State: Andhra Pradesh High Court
1 month ago

GST Registration Cannot Be Refused Merely Because Assessee Belongs To Another State: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court stated that GST registration can't be refused merely because the assessee belongs to another State. The assessee has challenged the order passed by the Assistant Commissioner before the Andhra Pradesh High Court. The department submitted that the registration was refused on the ground that there would be any amount of scope for tax evasion, as …

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court
1 month, 1 week ago

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court has held that the time permit set out under 73 of the AP GST Act for issuance of show cause notice in relation to alleged short payment of tax, etc. In such a situation, it would be difficult to hold that the stipulation as to the period of initiation, of such proceedings, by issuance of …

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court
1 month, 2 weeks ago

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

Live Law  

The Madras High Court stated that GST registration and payment of tax after inspection is not a voluntary conduct. The Assistant Commissioner issued show cause notice arriving a sum of Rs.69,54,554/- as GST liability for the total value of Rs.3,86,36,410/- and rejected the cum-tax basis benefit claimed by the assessee. The Assistant Commissioner passed an order in original, demanding balance …

Writ Petition Maintainable If Arbitrator Refuses To Entertain Application U/S 3G(5) Of National Highways Act: Kerala High Court
1 month, 2 weeks ago

Writ Petition Maintainable If Arbitrator Refuses To Entertain Application U/S 3G(5) Of National Highways Act: Kerala High Court

Live Law  

The Kerala High Court bench of A. Muhamed Mustaque and S. Manu JJ. while hearing a writ petition has held that when an arbitrator appointed by the Central Government refuses to entertain an application u/s 3G of the National Highways Act, 1956, the Courts can entertain a petition under Article 226 to the limited extent of referring the dispute to …

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court
2 months ago

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court

Live Law  

The Gauhati HIgh Court has held that the Show Cause Notice issued to an assessee under Section 73 of the Central Goods and Services Tax Act, 2017, the Statement issued along with the SCN as well as an Order passed under Section 73 must mandatorily be signed by the Proper Officer. Justice Soumitra Saikia observed, “As it is the statutory …

GST Act | Notification Not Needed For Cross-Empowerment Of State Officials : Kerala High Court
2 months ago

GST Act | Notification Not Needed For Cross-Empowerment Of State Officials : Kerala High Court

Live Law  

In a significant judgment having a wide impact on several pending cases, the Kerala High Court on Wednesday ruled that separate notification is not necessary for the cross-empowerment of State officials under the Goods and Services Tax Act.A division bench comprising Justice Dr AK Jayasankaran Nambiar and Justice S Easwaran delivered this significant judgment while answering. In a significant judgment …

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court
2 months ago

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court

Live Law  

The Kerala High Court has held that interim release of goods can be ordered pending adjudication of notice under section 130 GST Act in lieu of fine. The department submitted that Section 130 does not contemplate provisional release of goods which are proposed to be confiscated and the department has no authority to release the goods pending adjudication and until …

Supreme Court relief to online gaming companies on GST issue
2 months, 1 week ago

Supreme Court relief to online gaming companies on GST issue

New Indian Express  

NEW DELHI: In a major relief to online gaming companies, the Supreme Court on Friday put a stay on GST show-cause notices amounting to Rs 1.12 lakh crore against these companies. As per lawyer Abhishek Rastogi, this stay not only provides immediate respite to gaming companies from potential coercive action but also safeguards the interests of revenue authorities. “By pausing …

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies
2 months, 1 week ago

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies

Live Law  

The Supreme Court on Friday stayed the showcause notices issued by GST authorities to online gaming companies and casinos over alleged tax evasion. Last year, the Supreme Court had transferred to itself petitions pending in High Courts challenging the imposition of 28% Goods and Services Tax on online gaming companies. In a brief hearing held in January 2024, Senior Advocate …

Karnataka High Court Annual Digest 2024 [Part I]
2 months, 3 weeks ago

Karnataka High Court Annual Digest 2024 [Part I]

Live Law  

Citation No: 2024 LiveLaw 1 to Citation No: 2024 LiveLaw 260 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. A division bench of Chief Justice Prasanna B Varale and …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 months, 3 weeks ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 months, 3 weeks ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

Gujarat High Court Issues Notice To GST Dept In Mahesh Langa's Plea Against Second FIR On Alleged Tax Fraud
2 months, 3 weeks ago

Gujarat High Court Issues Notice To GST Dept In Mahesh Langa's Plea Against Second FIR On Alleged Tax Fraud

Live Law  

The Gujarat High Court on Monday issued notice to the State and GST Department in a plea by journalist Mahesh Langa for quashing an FIR registered at Rajkot where though Langa has not been made an accused, he apprehends the same as a similar FIR pertaining to alleged GST fraud is already registered at Ahmedabad. The court thereafter said, “Heard …

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
3 months ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC
3 months, 1 week ago

High Court Has Ample Power Under Article 226 To Issue Directions Not Specifically Sought Before Tribunal: Kerala HC

Live Law  

The Kerala High Court has said that it is well-established that the High Court can under Article 226 of the Constitution consider the legality of orders passed by Tribunals, adding that it has ample powers to issue directions even when such reliefs are not specifically sought in the plea before the Tribunal. However, the High Court ordered that the disciplinary …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 2 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 2 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Kerala High Court Warns State Of 'Adverse Consequences' For Bureaucratic Indecision Affecting Promotion Entitlements Of Govt Servants
3 months, 3 weeks ago

Kerala High Court Warns State Of 'Adverse Consequences' For Bureaucratic Indecision Affecting Promotion Entitlements Of Govt Servants

Live Law  

The Kerala High Court has warned the State of the adverse consequences it must face for causing administrative delays in granting promotions to government servants without any reason. In the facts of the case, a professor who has been entitled to promotion since 2003 was brought to the Court in an appeal preferred by the State against the order of …

BREAKING: Supreme Court issues notice to Muslim side in Gyanvapi case, seeks reply within two weeks
3 months, 3 weeks ago

BREAKING: Supreme Court issues notice to Muslim side in Gyanvapi case, seeks reply within two weeks

India TV News  

Gyanvapi case: In a significant development, the Supreme Court on Friday issued a notice to the Muslim side on the petition demanding an Archaeological Survey of India survey of the alleged Shivling in the Gyanvapi mosque complex. After hearing this, the apex court has issued a notice to the Muslim side and sought a reply within two weeks. A bench …

Infrastructure Of District Courts In Punjab & Haryana Not Disabled Friendly, High Court Asks Building Committees To Take Action
4 months ago

Infrastructure Of District Courts In Punjab & Haryana Not Disabled Friendly, High Court Asks Building Committees To Take Action

Live Law  

From an affidavit filed by the governments of Punjab and Haryana, the High Court has found that the infrastructure in district courts and sub-district courts in the states are not disabled friendly.Chief Justice Sheel Nagu and Justice Alok Jain observed that, "The charts filed by the State of Punjab as well as State of Haryana reveal that there are several …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
4 months, 1 week ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

Himachal Pradesh HC Upholds Levy Of GST On Mining Royalty Payable Under Mining Concession Granted By State
4 months, 1 week ago

Himachal Pradesh HC Upholds Levy Of GST On Mining Royalty Payable Under Mining Concession Granted By State

Live Law  

The Himachal Pradesh High Court has dismissed a writ petition challenging notifications issued by the Central government for levy of GST on Royalty paid by a Mineral Concession Holder for mining concession granted by the State. A division bench of Acting Chief Justice Tarlok Singh Chauhan and Justice Satyen Vaidya observed that India Cement Ltd. was overruled by a nine-Judge …

Karnataka Governor has sought clarifications on 11 Bills citing multiple reasons
6 months, 2 weeks ago

Karnataka Governor has sought clarifications on 11 Bills citing multiple reasons

The Hindu  

Karnataka Governor Thaawar Chand Gehlot has returned 11 Bills passed by the State legislature seeking clarifications from the government on various counts, such as pending cases in the Supreme Court, overlapping provisions of two laws, issues in creation of a new entity for a limited area, and the authority of the government, among other things. “The City Municipal Council president …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
7 months ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Live Law  

Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court
7 months ago

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court

Live Law  

The Madurai Bench of Madras High Court has held that the taxpayer cannot be mulcted with an unjust penalty due to a minor discrepancy in the PIN code in the GST registration, and the tax invoices are to be construed as a minor violation of the provisions of the respective GST enactments.The bench of Justice C. Saravanan has observed that …

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court
7 months, 1 week ago

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

Live Law  

The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act.The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
7 months, 2 weeks ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members
7 months, 3 weeks ago

Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members

Live Law  

The Kerala High Court has dismissed the writ petition filed by the Indian Medical Association challenging the levy of GST on supply of goods and services to its members.The bench of Justice Dinesh Kumar Singh has observed that the Parliament/State Legislature has amended Section 7 by inserting Section 7 by the Finance Act, 2021. The Kerala High Court has dismissed …

Register Writ Petitions Against DRT/SARFAESI Proceedings As Unnumbered And Send To Bench : Kerala High Court To Registry
7 months, 3 weeks ago

Register Writ Petitions Against DRT/SARFAESI Proceedings As Unnumbered And Send To Bench : Kerala High Court To Registry

Live Law  

The Kerala High Court issued a notification on July 19 directing the Filing Scrutiny Officers to register petitions filed under the DRT Act and SARFAESI Act as unnumbered and sent to the Bench as per roster for directions. This is pursuant to the judgment of the Supreme Court in PHR Invent Educational Society vs. UCO Bank deprecating the interference of …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
8 months ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court
8 months ago

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court

Live Law  

The Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.The bench of Justice Vibhu Bakhru and Justice Sachin Datta, while remanding the matter to the authority to adjudicate the Show Cause Notice afresh, observed that the GST Authorities had addressed the issue and had re-designed the …

Indirect Tax Cases Monthly Round Up: June 2024
8 months, 2 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

"Callous & Casual Attitude Of State Towards Proceedings" : High Court Slams Kerala Govt For Not Filing Counter-Affidavit
8 months, 3 weeks ago

"Callous & Casual Attitude Of State Towards Proceedings" : High Court Slams Kerala Govt For Not Filing Counter-Affidavit

Live Law  

The High Court in a recent order came down heavily on the State Government for the callous and casual attitude they are having towards the Court proceedings. Justice Dinesh Kumar Singh observed: “This callous and casual approach of the State Government does not augur well in the dispensation of justice and would only show disrespect to the High Court, the …

Kerala High Court Stays Single-Bench Order Which Held 'Malabar Parota' To Be Akin To 'Bread', Eligible To 5% GST
9 months ago

Kerala High Court Stays Single-Bench Order Which Held 'Malabar Parota' To Be Akin To 'Bread', Eligible To 5% GST

Live Law  

A Division Bench of the Kerala High Court has stayed the order of the single bench which held that Malabar 'Parota' was akin to 'bread' and was exigible at the rate of 5% GST and not 18% GST. The bench comprising Justice A.Muhamed Mustaque and Justice S. Manu ordered thus: “There shall be a stay of operation of the impugned …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
10 months ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal
10 months ago

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal

Live Law  

The Supreme Court disposed of the writ petition filed before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. The order was passed after Senior Advocate R Basant, appearing for the State, informed the Court that the state was withdrawing the writ petition from the High Court. …

Rajasthan High Court Dismisses Petition Challenging GST Demand On Exhibition Services
10 months ago

Rajasthan High Court Dismisses Petition Challenging GST Demand On Exhibition Services

Live Law  

The Jaipur Bench of the Rajasthan High Court has dismissed the petition challenging the GST demand on exhibition services.The bench of Justice Pankaj Bhandari and Justice Shubha Mehta did not find any reason to entertain the writ petition as the services received outside India are already taxable at the hands of the receiver of services, who is a registered person …

Supreme Court Pulls Up Kerala Govt For Approaching HC Challenging NGT Order Which Was Upheld By SC
10 months, 1 week ago

Supreme Court Pulls Up Kerala Govt For Approaching HC Challenging NGT Order Which Was Upheld By SC

Live Law  

The Supreme Court on Friday expressed displeasure at the State of Kerala for filing a writ petition before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. “You should be first concerned about your action as a State by filing a writ petition against an order, against …

Refusal By JBVNL To Reimburse Contractor GST Impact On Indirect Transactions Violative Of Article 14: Jharkhand High Court
10 months, 2 weeks ago

Refusal By JBVNL To Reimburse Contractor GST Impact On Indirect Transactions Violative Of Article 14: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that the action of Jharkhand Bijli Vitran Nigam offends Article 14 of the Constitution of India by refusing to reimburse contractor GST impact on indirect transactions.“This is a settled law that the state and its instrumentalities are required to demonstrate fair play in action. The Jharkhand High Court has held that the action of …

Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions
10 months, 2 weeks ago

Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions

Live Law  

While hearing a batch of petitions challenging penal provisions of GST Act, Customs Act, etc. as non-compatible with the CrPC and the Constitution, the Supreme Court on Thursday expressed concerns about the ambiguity in Section 69 of the GST Act and conveyed that it would interpret the law to "strengthen" liberty, if need be, but not allow citizens to. as …

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