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

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INTERNATIONAL (India) PVT. LTD Vs. STATE OF KERALA

VALUE ADDED TAX - EXPORT – REFUND – INPUT TAX – EXPORT BY WAY OF ROAD TRANSPORT TO NEPAL – NO EVIDENCE SUCH AS “SHIPPING BILL”  OR “BILL OF LADING” PRODUCED TO PROVE EXPORT – PETITIONER FAILED TO PRODUCE LORRY RECEIPT WITH SEAL OF BOARDER CHECK POST OR CUSTOM AUTHORITY OF INDIA – NOT PROPER – PETITIONERS COUNSEL ATTEMPTED TO PRODUCE ORIGINAL DOCUMENTS ACROSS THE BAR – IS ALSO NOT PROPER – SINCE PERUSAL OF SUCH RECORDS IN REVISIONAL JURISDICTION CANNOT BE JUSTIFIED – MATTER, THEREFORE, REMANDED TO TRIBUNAL ...

STATE OF KERALA Vs.KIRAN KUMAR & ANR.

VALUE ADDED TAX - REFUND - EXCESS TAX PAID BY THE ASSESSEES / RESPONDENTS – REVISION PETITIONS BY STATE OF KERALA – CHALLENGING THE ORDERS OF THE TRIBUNAL  - FOR MAKING REFUND OF EXCESS TAX PAID BY THE RESPONDENTS – HELD -- NO UNJUST ENRICHMENT, IF THE EXCESS AMOUNT OF TAX WAS ACTUALLY COLLECTED FROM THE CUSTOMERS - WHETHER THE EXCESS AMOUNT PAID / DEPOSITED IS THE AMOUNT PAID FROM THE OWN FUNDS OF THE ASSESSEES OR WHETHER THOSE AMOUNTS WERE COLLECTED FROM THE CUSTOMERS - HAS TO BE PROBED - A DETAILED VERIFICATION INTO THE BOOKS OF ACCOUNTS OF EACH OF THE ASSESSEES IS NE...

STATE BANK OF INDIA Vs.STATE OF KERALA & ORS.

SALES TAX – VALUE ADDED TAX – ARREARS OF SALES TAX AND VAT – RECOVERY – “SECURED ASSETS” OF BANKS / FINANCIAL INSTITUTION – REVENUE TAKING POSSESSION OF THOSE “SECURED ASSETS” AND ATTEMPTED TO SELL THEM FOR STATES TAX ARREARS, TAKING RECOURSE TO “FIRST CHARGE” U/S.26B/38 OF  KGST/KVAT ACT – NOT PROPER – PRIMACY OF LAW MADE BY PARLIAMENT R.W. ART.246(1) & 254 OF CONSTITUTION – SHALL PREVAIL OVER “FIRST CHARGE” UNDER STATE STATUTE – SECTION 26E OF SARFAESI  ACT AND 31B OF R.D.B ACT...

LALITHA MURALEEDHARAN Vs.THE RANGE FOREST OFFICER AND ORS.

GOODS AND SERVICES TAX – ZERO RATED SUPPLY – SUPPLY FROM KERALA TO S.E.Z IN TAMILNADU – DEEMED EXPORT – PETITIONER, AN INDUSTRIAL UNIT IN MADRAS S.E.Z – COMES TO KERALA TO PURCHASE SANDAL WOOD FROM FOREST DEPOT THROUGH E-AUCTION – E-AUCTION CONFIRMED IN FAVOUR OF PETITIONER -  DIRECTED TO PAY SALE PRICE AND 18%  IGST SUBJECT TO THE SALE CONDITIONS – PETITIONER READY TO COMPLY WITH ALL SALE CONDITIONS, EXCEPT PAYMENT OF 18% IGST – IS PROPER – TRANSACTION IS AN INTERSTATE SUPPLY TO S.E.Z – IS A ZERO RATED SUPPLY – IS, TH...

ACT       |       RULE    |       FORMS
NOTIFICATION
ADVANCE RULING
CLARIFICATION
CIRCULARS       |       ORDERS
REMOVAL OF DIFFICULTY ORDERS

April 2020