High Courts
Rulings of the High Court of Kerala, newest first.
56 rulings found
Kerala High Court
Where petitioner’s input tax credit for April 2018 to March 2019 was denied due to belated filing of returns under section 16(4), but returns for relevant months were actually filed within the relaxation cut-off period under section 16(5)., denial based on section 16(4) was not justified and assessee was entitled to ITC
Kerala High Court
Where petitioner filed returns for November 2018 to March 2019 before 30.11.2021 and claimed ITC for FY 2018-19, since statutory cut-off stood satisfied, refusal of ITC was not sustainable and same required reconsideration under Section 16(5) if otherwise eligible
Kerala High Court
Where petitioner claimed ITC for March 2020 and furnished return on 04.01.2021, denial of ITC solely on ground of not filing return before cut-off under section 64 was unsustainable as return was within statutory period under section 16(5) and section 65, thus order declining ITC was to be quashed and reconsideration directed if petitioner otherwise eligible
Kerala High Court
Composite GST show cause notice covering multiple financial years was unsustainable and related demand orders being unsustainable was required to be quashed; department permitted to issue separate fresh year-wise notices
Kerala High Court
Excise/ST/VAT: Where reassessment notice for 2009-10 was issued based on audit objection beyond limitation period, since Section 25A does not override five-year cap in Section 25(1) and satisfaction under Section 25A still requires adherence to limitation, such notice was void as time-barred and liable to be quashed
Kerala High Court
Where consolidated show cause notice covered multiple financial years in a single notice and precedents mandated separate notices for each assessment year, issuing a composite SCN was impermissible and such notice was to be quashed with liberty to issue fresh year-wise notices
Kerala High Court
Where taxpayer claimed input tax credit for specific months and filed returns within special cut-off period provided under non-obstante credit provision, denial of credit on ground of general time-limit was invalid since special provision overrode general timeline and entitlement must be reconsidered based only on fulfilment of non-obstante credit criteria if otherwise eligible
Kerala High Court
Where revenue issued a single composite show cause notice covering multiple tax periods without alleging fraud, such composite notice was unsustainable in law as per binding Division Bench precedents, and was required to be quashed with liberty to issue separate notices for each relevant period, while excluding time from composite notice date to judgment delivery for limitation
Kerala High Court
Where contractor who was awarded PWD works in pre-GST regime, executed same and raised invoices with GST post 01.07.2017 but GST component was withheld by government department though government circular provided for tax reimbursement on proof, contractor was entitled to reimbursement of GST for post-GST supplies upon production of GST returns
Kerala High Court
Where petitioner with multiple state registrations received foreign IT services invoiced to one state but consideration and tax under reverse charge were discharged by another unit which issued self-invoice as prescribed, denial of input tax credit on grounds of invoice address was unsustainable since statutory conditions for ITC were satisfied and self-invoice constituted valid tax-paying document. GST: Where petitioner cross-charged service value and corresponding input tax credit from head office to other states without ISD registration for July 2017 to March 2019, since unamended law did not mandate ISD registration and distribution route was not compulsory as per statutory materials, such cross-charge was not illegal and penalty demand was unsustainable
Kerala High Court
Where petitioner challenged denial of input tax credit solely on ground of delayed filing of returns for December 2018 to March 2019, and returns were actually filed within statutorily extended window, rejection of credit on time-bar ground was unsustainable and order to that extent was to be set aside; authority to reconsider claim as per extended cut-off if otherwise eligible
Kerala High Court
Where composite show cause notice was issued covering multiple financial years in a situation not involving fraud, such composite notice was impermissible as per settled law and had to be quashed, with liberty granted to issue separate notices for each relevant year, and limitation period to be computed accordingly
Kerala High Court
Where petitioner, a registered taxpayer, claimed ITC for April 2018 to March 2019 but was denied due to alleged delay in return filing, since statutory scheme under Section 16(5) allowed ITC if returns were furnished by 30.11.2021 and petitioner’s returns were so filed, denial was not justified and petitioner was entitled to claim ITC benefit if otherwise eligible
Kerala High Court
Where consolidated show cause notice and summary was issued under GST covering multiple financial years for demand not involving fraud, binding precedent required separate notices for each period and thus composite notice and summary were found unsustainable and quashed, but fresh notices for each period could be issued subject to exclusion of interim period for limitation computation
Kerala High Court
Where department issued a composite show cause notice and consolidated order covering multiple financial years for alleged tax or ITC demands not involving fraud, such composite proceedings were invalid in light of Division Bench rulings and required quashing, with liberty to issue separate notices for each financial year, while all other contentions remained open
Kerala High Court
Where respondent issued a single composite show cause notice and order spanning multiple assessment years for tax or ITC not involving fraud, such composite notice was unsustainable as per Division Bench ruling, and both composite SCN and OIO were to be quashed with liberty to issue separate notices for each relevant year