Prof K J Joseph, Director, GIFT, launching KTR Online Edition in the presence of KTR Team

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KRISHNAKUMAR Vs. ASST.STATE TAX OFFICER

DETENTION -  NON-MENTION OF IGST PAYABLE IN THE COPY OF THE E-WAY-BILL-RULE NOT MENTIONED SUCH REQUIREMENT - TAX PAID SHOWN IN THE INVOICE - DIRECTION TO RELEASE THE GOODS AND VEHICLE- RULE 138A GOODS& SERVICE TAX RULES, 2017. HELD:  that in rule 138 A of the SGST Rules, there is no requirement to mention the details of the tax payment in the copy of the e-way-bill that accompanies the goods. The details of the tax paid were shown in the invoice that accompanied the transportation. The Writ Petition is allowed by quashing detention notices and directed to release the goods and...

STATE OF KERALA Vs.BPL LTD

CST ACT – INTER STATE STOCK TRANSFER – THE STOCK TRANSFER VALUE SHOWN IN F FORMS – HIGHER THAN THAT IN THE BOOKS OF ACCOUNTS – ASSESSMENT OF DIFFERENTIAL VALUE – NOT JUSTIFIABLE - NO DISPUTE REGARDING THE GENUINENESS OF THE F FORMS – NO MISMATCH IN THE QUANTITY OF GOODS BROUGHT IN - SECTION 9 OF THE KERALA VALUE ADDED TAX ACT, 2003, RULE 89 OF THE KERALA VALUE ADDED TAX RULES, 2005 & SECTION 6A OF THE CENTRAL SALES TAX ACT, 1956. The assesse, respondent herein, had submitted F Forms in support of stock transfer for a value of Rs.72, 07, 36,696.00 wher...

FAWAS ASSOCIATED AGENCIES Vs. ASSISTANT STATE TAX OFFICER & ORS

GOODS & SERVICES TAX – DETENTION – APPEAL IS NOT MAINTAINABLE AGAINST GST MOV -09 – THE EXPRESSION ‘ORDER’ USED IN SUB-SECTION (3) OF SECTION 129 CAN IN COMMON WORDING CONSTRUED TO BE AN ORDER - THE LITIGANTS DO NOT HAVE THE ACUMEN OF LEGALITIES OF THE ORDER - PARTICULARLY WHEN THE WORD ‘ORDER’ IS REFLECTED IN SUB-SECTION (3) – AUTHORITIES OUGHT NOT TO HAVE ADOPTED A RIGID APPROACH - SECTIONS 107 & 129  – KERALA STATE GOODS & SERVICES TAX ACT, 2017 The petitioner, a registered dealer, while transporting TMT Steel, detain...

OCEANUS DWELLINGS PVT. LTD. VS.THE STATE TAX OFFICER & ANR.

VALUE ADDED TAX - INTERIM ORDER FOR STAY – INSISTED FOR PAYMENT OF 20% OF DISPUTED TAX -WITHOUT ADVERTING TO PRIMA FACIE MERIT IN THE APPEAL – PETITIONER ABSENT WHEN STAY PETITION POSTED FOR HEARING – SINCE INTERIM STAY APPLICATION NOT DISMISSED ON DEFAULT, ORDER OUGHT TO HAVE BEEN PASSED ON PROPER REASONING - KERALA VALUE ADDED TAX ACT, 2003 Interim order passed by Deputy Commissioner (Appeals) in a stay petition filed along with a statutory appeal is the subject matter agitated in the writ petition. Order is impugned on the basis that appellate authority had insisted for...

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June 2020