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VKC FOOTSTEPS INDIA PVT. LTD. Vs. UNION OF INDIA & ORS

GOODS AND SERVICE Case Law

Aji V Dev

SUN DYE CHEM Vs. ASSISTANT COMMISSIONER (ST) & ANR

GOODS AND SERVICE Case Law

Aji V Dev

HAVELLS INDIA LTD Vs. STATE OF KERALA

KVAT ACT – INTER STATE STOCK TRANSFER (IN) &nd Case Law

Aji V Dev

REJANI SISUPALAN VS. INTELLIGENCE OFFICER & ORS.

KERALA TAX ON LUXURIES ACT, 1976 – COMPOUNDING OF OFFENCE – COMPOUND Case Law

Aji V Dev

BHARTI AIRTEL LTD Vs. UNION OF INDIA & ORS

GOODS AND SERVICE Case Law

AJi V Dev

SURESH KUMAR P.P & ANR Vs. DEPUTY DIRECTOR (DGGI) & ORS

GOODS & SERVICES TAX – CIRCULA Case Law

AJi V Dev

SYNERGY FERTICHEM PVT.LTD Vs.STATE OF GUJARAT

GOODS AND SERVICES Case Law

AJi V Dev

ABCO TRADES (P) LTD.VS. ASSISTANT STATE TAX OFFICER & ORS.

GOODS AND SERVCES TAX – DETENTION – STOCK TRANSFER OF GOODS – CONSIGNEE WRONGLY SHOWN AS UNREGISTERED PERSON IN THE E-WAY BILL – MERE MENT Case Law

AJi V Dev

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 REL Case Law

AJi V Dev

STATE OF KERALA Vs.BPL LTD

CST ACT – INTER STATE STOCK TRANSFER – THE STOCK TRANSFER VALUE SHOW Case Law

AJi V Dev

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 ( Case Law

AJi V Dev

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

VALUE ADDED TAX - INTERIM ORDER FOR STAY – INSISTED FOR PAYMENT OF 20% OF Case Law

AJi V Dev

HOTEL SURYA Vs. STATE OF KERALA

ESTIMATION OF GROSS PROFIT – ASSESSMENT – IMFL SALES - NON APPLICATI Case Law

AJi V Dev

STATE OF SIKKIM & ANR Vs.STATE OF KERALA & ORS

THE KERALA TAX ON PAPER LOTTERIES ACT – LEGISLATIVE COMPETENCE - IMPUGNED Case Law

AJi V Dev

PAZHAYIDOM FOOD VENTURES (P) LTD. Vs. SUPERINTENDENT COMMERCIAL TAXES

GOODS & SERVICES TAX - ADMITTED TAX FOR THE YEAR 2018-19 – IN ARREARS Case Law

AJi V Dev

STEEL EXCHANGE INDIA LTD Vs. ASST.COMMISSIONER, SPECIAL CIRCLE I & ORS.

KVAT ACT – AMNESTY SCHEME -  REFUND AMOUNTS DUE TO THE PETITIONER - A Case Law

AJi V Dev

P.R. MANI ELECTRONICS Vs.UNION OF INDIA & ORS.

GOODS AND SERVICES TAX – SECTION 140 – TRANSITIONAL CREDIT - VALIDIT Case Law

AJi V Dev

SUBHASH JOSHI & ANR Vs. DIRECTOR GENERAL OF GST INTELLIGENCE (DGGI) & ORS.

GOODS AND SERVICES TAX – SECTION 67 SEARCH AND SEIZURE – PETITIONER Case Law

AJi V Dev

NAGA DISTRIBUTORS Vs. UNION OF INDIA & ORS

GOODS AND SERVICES TAX ACT – TRANSITIONAL CREDIT UNDER SECTIONS 139 TO 143 Case Law

S Anil Kumar

MELWIN ENTERPRISES Vs. ASSISTANT COMMISSION (ASSMT) & ANR

KVAT ACT – STAY OF RECOVERY ON THE PAYMENT OF 20% OF TAX UNDER SUB-SECTION Case Law

S Anil Kumar

BRIDGESTONE INDIA PVT. LTD. Vs. STATE TAX OFFICER & ANR

KVAT ACT – ASSESSMENT UNDER SECTION 25(1) – LIMITATION – AMENDMENTS THROUGH THE KERALA FINANCE ACTS OF 2017 AND 2018 – EFFECT OF AMENDMENT Case Law

S Anil Kumar

ANAKKARA FOOD PROCESSING & EXPORTS PVT. LIMITED Vs. STATE OF KERALA

KVAT ACT – VARIATION BETWEEN CLOSING STOCK UPLOADED WITH RETURNS AND AUDIT Case Law

S Anil Kumar

AMALA CANCER HOSPITAL SOCIETY Vs.STATE TAX OFFICER & ORS

KVAT ACT – TRANSPORT OF LIQUID MEDICAL OXYGEN BY HOSPITAL, DULY SUPPORTED BY FORM 8F AND FORM 16 – OXYGEN PROVIDED TO PATIENTS AS PART OF SERVICES IN Case Law

S Anil Kumar

BRAND EQUITY TREATIES LIMITED Vs. THE UNION OF INDIA & ORS

TRANSITIONAL CREDIT FROM THE SUBSUMED LAWS – GST TRAN -1 TO BE FILED WITHI Case Law

AJi V Dev

K.S PAREED Vs.STATE OF KERALA

NATURAL JUSTICE – NOTICE FOR ASSESSMENT TREATING THE APPELLANT COMING UNDE Case Law

AJi V Dev

STATE OF KERALA Vs.ADITYA BIRLA NUVO LTD & ORS

LEGISLATIVE POWERS – STATE LEGISLATURE –  DISCRIMINATION - SURC Case Law

AJi V Dev

SUNIL J.SALUNKHE Vs.STATE TAX OFFICER AND ORS

INPUT TAX CREDIT (I.T.C)- SUPPRESSION OF TURNOVER BY SELLER IN THE STATE-   Case Law

AJi V Dev

R.K. DISTRIBUTORS Vs. COMMISSIONER, COMMERCIAL TAX, UP

VALUE ADDED TAX – INPUT TAX CREDIT [I.T.C] – DISCOUNT – SELLIN Case Law

Shri. M L Paul

STATE OF KERALA Vs. PAN PACIFIC ENGINEERING SERVICES (P) LTD

VALUE ADDED TAX  - WORKS CONTRACT – TAX EVASION – PENALTY &ndas Case Law

Shri. M L Paul

M.C.P. ENTERPRISES & ORS Vs. STATE OF KERALA & ANR.

ESCAPED TURNOVER – ASSESSMENT – TIME LIMIT – PERIOD ENVISAGED Case Law

Shri. M L Paul

COCHIN SANITARY STORES Vs. ASSISTANT COMMISSIONER & ORS.

VALUE ADDED TAX – ASSESSMENT - RATE OF TAX – CLASSIFICATION – Case Law

Shri. M L Paul

KOOL HOME BUILDERS Vs. STATE OF KERALA & ANR.

VALUE ADDED TAX - ESCAPED ASSESSMENT – “PROCEDURAL FAIRNESS – Case Law

Shri. M L Paul

TMT GRANITES PVT. LTD. Vs. COMMISSIONER & ORS

INTERSTATE PURCHASE – CONCESSIONAL RATE – HIGH SPEED DIESEL OIL (HSD) – DEALER DOING “QUARRYING OPERATIONS” MAKING GRANITE AND OTHER Case Law

Shri. M L Paul

JYOTHY LABORATORIES LTD. Vs. STATE OF KERALA & ORS

VALUE ADDED TAX – REFUND – CLASSIFICATION – “UJALA SUPRE Case Law

Shri. M L Paul

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

VALUE ADDED TAX - EXPORT – REFUND – INPUT TAX – EXPORT BY WAY Case Law

Shri M L Paul

STATE OF KERALA Vs.KIRAN KUMAR & ANR.

VALUE ADDED TAX - REFUND - EXCESS TAX PAID BY THE ASSESSEES / RESPONDENTS &ndash Case Law

Shri M.L Paul

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

SALES TAX – VALUE ADDED TAX – ARREARS OF SALES TAX AND VAT – R Case Law

Shri M L Paul

LALITHA MURALEEDHARAN Vs.THE RANGE FOREST OFFICER AND ORS.

GOODS AND SERVICES TAX – ZERO RATED SUPPLY – SUPPLY FROM KERALA TO S Case Law

Shri M L Paul

REFEX INDUSTRIES LIMITED & Anr Vs.THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE

GOODS AND SERVICE TAX – INTEREST – DELAYED PAYMENT OF TAX – DE Case Law

Shri M L Paul

STATE OF WEST BENGAL & ORS Vs. CALCUTTA CLUB LTD. & CHIEF COMMR.OF CENTRAL EXCISE & SERVICE TAX Vs. RANCHI CLUB LTD.

SALES TAX - TAX LIABILITY - SALE OF GOODS - CLUB - SALE OF FOOD AND DRINK TO PERMANENT MEMBERS OF CLUB - IS NOT SALE OF GOODS - " Case Law

Shri M.L Paul

AMIT COTTON INDUSTRIES VS. PRINCIPAL COMMISSIONER OF CUSTOMS

GOODS AND SERVICES TAX – EXPORT – ZERO RATED SUPPLY – REFUND & Case Law

Shri Paul M.L

ALD AUTOMOTIVE PVT.LTD. Vs. COMMERCIAL TAX OFFICER AND ORS.

VALUE ADDED TAX - LEGISLATIVE POWERS - INPUT TAX CREDIT (I.T.C) - TIME LIMIT FIX Case Law

Shri M L Paul

LARSEN AND TOUBRO LTD. Vs. DEPUTY COMMISSIONER , COMMERCIAL TAXES AND ORS

SALES TAX - PENALTY - EVASION OF TAX - WORKS CONTRACT IN KERALA - ASSESSEE BRINGING GOODS FROM OUTSIDE THE STATE FOR USE IN WORKS CON Case Law

Shri. M.L Paul

DAILY EXPRESS Vs. ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT & ORS

GOODS AND SERVICES TAX - DETENTION - GOODS TRANSPORTER - GOODS IN TRANSIT - INTERCEPTION - "PART B" OF "E-WAY BIL Case Law

Shri. M.L Paul

DAILY EXPRESS Vs. THE ASSISTANT STATE TAX OFFICER & ORS.

DETENTION - PETITIONER A TRANSPORTER - GOODS ALONG WITH VEHICLES DETAINED - NOTICE -    REASON FOR DETENTION - THAT PA Case Law

Shri. M.L Paul

CLASSIC AGENCIES Vs. STATE OF KERALA

VALUE ADDED TAX - PENALTY - GOODS UNDER TRANSPORT - INTERCEPTION - NOTICE - SECURITY DEMANDED - MULTIPLE TRANSACTION SUSPECTED - ENQUIRY - COPIES OF "SALE INVOICE REGISTER" AND STOCK REGI Case Law

Shri. M.L Paul

EVEREADY INDUSTRIES INDIA LIMITED Vs. THE ASSISTANT COMMISSIONER & ANR.

RETURN - ANNUAL RETURN - REVISION OF - REQUEST FOR REVISION DENIED - WRIT PETITION - COURT DIRECTING THE AUTHORITIES TO DECIDE ON ASSESSEE'S REQUEST - REQUEST DENIED HOLDING THAT REVISION WOULD Case Law

Shri. M.L Paul

DLF SOUTHERN TOWNS PRIVATE LTD. Vs. STATE TAX OFFICER & ANR.

VALUE ADDED TAX - ESCAPED ASSESSMENT - WORKS CONTRACT - CONSTRUCTION AND SALE OF APARTMENTS - CONSTRUCTION CARRIED OUT THROUGH SUB-CONTRACTORS, WHO PAID TAX FOR THE WORKS ENTRUSTED - SUB-CONTRACT Case Law

Shri. Paul M.L

COMMERCIAL TAX OFFICER & ORS Vs. S. NAJEEM & ANR.

LIMITATION - ESCAPED ASSESSMENT U/S.25 - NOTICE ISSUED AFTER EXPIRY OF 5 YEARS - IS THEREFORE, BARRED BY LIMITATION - LIMITATION PROVIDED U/S.25(1) - IS FOR THE ISSUANCE OF "NOTICE" - EXT Case Law

Shri M L Paul