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Rajasree Motors Pvt. Ltd. & Others vs Union of India & Others – Kerala High Court: TCS Collected Under Income-tax Act Not Includible in GST Taxable Value on Sale of Motor Vehicles | Section 15(2) of CGST Act
Facts of the CaseThe Petitioners, namely Rajasree Motors Pvt. Ltd.,
Manikandan Automobile Pvt. Ltd. and Manikandan Motor Pvt. Ltd., approached
the Kerala High Court by filing WP(C) No. 4868 of 2019.The writ petition ra...
Latheefa Beevi & Anr. vs Chief Manager and Authorized Officer, State Bank of India & Anr. – Kerala High Court Grants 15 Monthly Instalments for Repayment of ₹29.81 Lakh Outstanding Dues in SARFAESI Proceedings | WP(C) No. 25515 of 2022
Facts of the CaseThe petitioners, Latheefa Beevi and M. Sahirsha, approached
the High Court of Kerala challenging recovery proceedings initiated under the
Securitisation and Reconstruction of Financial Assets and...
How to Select the Right HSN Code for GST Registration | 2026 Guide
IntroductionThe Harmonised
System of Nomenclature (HSN) code is the six-to-eight digit classification
number that identifies exactly what goods a business deals in for GST purposes.
Every business that registers for G...
Suman Agrawal vs Palo Kui & Others – Jharkhand High Court on Motor Accident Claim, Disputed Insurance Policy Validity, Expert/Forensic Examination and Costs under Sections 35A & 35B CPC
Facts of the CaseThe batch of civil miscellaneous petitions arose from Motor
Accident Claim Cases bearing M.A.C.C. Nos. 71 of 2019, 68 of 2019, 28 of 2019,
70 of 2019 and 61 of 2019. All claim cases originated from a m...
A.J. Augustine vs State of Kerala & Others – Kerala High Court Directs Disposal of Section 138 NI Act Cheque Dishonour Cases Within Three Months in View of Section 143(3) Mandate
Facts of the
CaseThe petitioner, A.J. Augustine, aged 85 years and
proprietor of Kerala Trading Company, Nedumkandam, approached the High Court of
Kerala by filing three Original Petitions under Article 227 of the Con...
M/s. Srawan Lime Product vs State of Odisha – Reassessment Under Section 12(8) of the Orissa Sales Tax Act, 1947 Cannot Be Reopened Solely at the Behest of A.G. Audit Without Independent Application of Mind: Orissa High Court Case Law
Facts of the
CaseThe dispute arose from the reopening of the
petitioner-assessee’s assessment for the year 1998-99 under Section 12(8) of
the Orissa Sales Tax Act, 1947.The Assessing Officer reopened the assessment
...
Ajayakumar P.A. vs State of Kerala — Section 174 of Kerala SGST Act, 2017 Cannot Sustain Post-GST Assessment Proceedings Under Repealed KVAT and Kerala Tax on Luxuries Laws Beyond the Constitutional Transition
Facts of the CaseThe dispute arose after the introduction of the Goods and
Services Tax regime with effect from 1 July 2017 pursuant to the Constitution
(One Hundred and First Amendment) Act, 2016. A large number of de...
K. Rajan vs. The Assistant Commissioner, Mobile Squad No. VII, State GST Department & Others: High Court of Kerala Directs KVAT Appellate Tribunal to Consider Delay Condonation and Stay Application, Ordering Abeyance of Recovery Proceedings Pending Adjudication
Facts of the Case
Parties
Involved: The petitioner, K. Rajan, is the Proprietor
of M/s. Dhanya Saw Mills based in Thiruvananthapuram, Kerala. The
respondents include the Assistant Commissioner (Mobile...
Tvl. Thangam Store vs Deputy State Tax Officer-1 – Madras High Court Sets Aside Ex Parte Section 73 TNGST Assessment Taxing GST-Exempt Rice Turnover; Unconditional Fresh Opportunity Granted and Bank Attachment Lifted
Facts of the
CaseThe petitioner, Tvl. Thangam Store,
represented by its proprietor P. Ramachandran, challenged an assessment order
passed by the Deputy State Tax Officer-1, Nanguneri Assessment Circle, under Section
...
Tvl. Cirangamalai Veeranan vs State Tax Officer – Madras High Court Sets Aside Ex Parte GST Assessment Order Under Section 73 of CGST/TNGST Act for GSTR-3B vs GSTR-7 Turnover Mismatch and Orders Fresh Assessment
Facts of the
CaseThe petitioner, Tvl. Cirangamalai Veeranan,
challenged the assessment order dated 12.09.2025 passed by the State Tax
Officer for the assessment year 2023-24 under Section 73 of the GST law.The impugne...