High Court of Kerala10 July 2026

Palakkandy Steels (P.) Ltd. v. Assistant Commissioner of State Tax

For assessee

WA NOS. 2092 AND 2112 OF 2024

The ruling in brief

Where assessees faced tax determination proceedings on the basis of unsigned notices and orders, quashment of those orders barred authorities from curing defects by re-uploading the same orders and required issuance of fresh notices or orders as per law, with earlier directions enabling such re-issuance or barring limitation set aside and liberty to issue new notices/orders expressly retained

Provisions considered

Section 73, read with sections 75, 160, 161 and 169, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Delhi High Court25 Sept 2026

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Palakkandy Steels (P.) Ltd. v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Palakkandy Steels (P.) Ltd. v. Assistant Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis