GOODS & SERVICES TAX – REFUND OF EXCESS ITC – INVERTED DUTY STRUCTURE – APPLICATION REJECTED IN THE LIGHT OF CI Case Law
Aji V Dev
PROFITEERING - SUPPLY OF SERVICES BY WAY OF ADMISSION TO EXHIBITION OF CINEMATOGRAPHY FILMS - BENEFIT OF REDUCTION IN THE GST RATE NO Case Law
Aji V Dev
PROCEDURE – OFFICER HAS NOT CITED ANY REASON FOR NOT GIVING THE COPIES OF Case Law
Aji V Dev
RECTIFICATION OF ERROR – ‘ERROR APPARENT ON THE FACE OF THE RECORD’ – IMPLIES AN ERROR WHICH CAN BE ESTABLISHED NOT BY A LONG DRAWN PROCES Case Law
Aji V Dev
GOODS AND SERVICES TAX – SECTION 74 – SHOW CAUSE NOTICE IS VAGUE AND BENEFIT OF REASONS – IN ABSENCE OF CLEAR CHARG Case Law
Aji V Dev
GOODS & SERVICES TAX – PAYMENT OF TAX UNDER WRONG HEAD – REQUEST FOR REFUND AFTER REMITTING THE DUES UNDER THE CORRECT HEAD - REJECTED – NOT Case Law
Aji V Dev
GOODS & SERVICES TAX – DETENTION ALLEGING CHANGE OF ROUTE AND UNDERVALUATION - MERE CHANGE OF ROUTE WITHOUT ANYTHING MORE IS NOT SUFFICIENT TO INVOKE SE Case Law
Aji V Dev
VALUE ADDED TAX – APPEAL – BEFORE THE EXPIRY OF APPEAL PERIOD RECOVE Case Law
Aji V Dev
GOODS & SERVICES TAX – DETENTION & APPEAL – BEFORE THE EXPIRY OF APPEAL PERIOD BANK GUARANTEE INVOKED - IT IS ESSENTIAL IN THE INTERESTS OF JU Case Law
Aji V Dev
GST COUNCIL – COOPERATIVE FEDERALISM &n Case Law
Aji V Dev
EXEMPTION - CONTRIBUTION MADE TO RESIDENTIAL Case Law
Mahesh kumar
APPEAL – STATUTORY PRE-DEPOSIT – Case Law
Jenny Thekkekara
CGST ACT –Transitional credit of unutil Case Law
Anil Kumar
KVAT ACT-DISCOUNTS/INCENTIVES RECEIVED BY DEA Case Law
Anil Kumar
Natural Justice &nd Case Law
Mahesh kumar
GOODS AND SERVICES TAX – RELEASE Case Law
Aji V Dev
GOODS & SERVICES TAX – ASSESSMENT - ORDER PASSED BASED ON STATEMENT GIVEN BY A THIRD PARTY DEALER & Case Law
Aji V Dev
GOODS AND SERVICES TAX & CODE OF CRIMINAL PROCEDURE – NON PAYMENT OF G Case Law
Aji V Dev
GOODS AND SERVICES TAX - PROVISIONAL ATTACHMENT OF PROPERTY – SCOPE AND AM Case Law
Aji V Dev
GROSS PROFIT &nda Case Law
Aji V Dev
GOODS & SERVI Case Law
Aji V Dev
KVAT ACT – Case Law
Aji V Dev
CONDONATION OF DE Case Law
Aji V Dev
DETENTION – GOODS Case Law
Aji V Dev
KVAT ACT – Case Law
Aji V Dev
(2021) 29 KTR 89 (Mad) Case Law
Aji V Dev
(2021) 29 KTR 84 Case Law
Aji V Dev
(2021) 29 KTR 67 (Ker) Case Law
Aji V Dev
GOODS AND SERVICE Case Law
Aji V Dev
KVAT ACT – Case Law
Aji V Dev
GOODS AND SERVICE Case Law
Aji V Dev
KVAT ACT – INTER STATE STOCK TRANSFER (IN) &nd Case Law
Aji V Dev
KERALA TAX ON LUXURIES ACT, 1976 – COMPOUNDING OF OFFENCE – COMPOUND Case Law
Aji V Dev
GOODS AND SERVICE Case Law
AJi V Dev
RATE OF TAX – Case Law
AJi V Dev
GOODS & SERVICES TAX – CIRCULA Case Law
AJi V Dev
GOODS AND SERVICES Case Law
AJi V Dev
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
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
CST ACT – INTER STATE STOCK TRANSFER – THE STOCK TRANSFER VALUE SHOW Case Law
AJi V Dev
GOODS & SERVICES TAX – DETENTION – APPEAL IS NOT MAINTAINABLE AGAINST GST MOV -09 – THE EXPRESSION ‘ORDER’ USED IN SUB-SECTION ( Case Law
AJi V Dev
VALUE ADDED TAX - INTERIM ORDER FOR STAY – INSISTED FOR PAYMENT OF 20% OF Case Law
AJi V Dev
ESTIMATION OF GROSS PROFIT – ASSESSMENT – IMFL SALES - NON APPLICATI Case Law
AJi V Dev
THE KERALA TAX ON PAPER LOTTERIES ACT – LEGISLATIVE COMPETENCE - IMPUGNED Case Law
AJi V Dev
GOODS & SERVICES TAX - ADMITTED TAX FOR THE YEAR 2018-19 – IN ARREARS Case Law
AJi V Dev
KVAT ACT – AMNESTY SCHEME - REFUND AMOUNTS DUE TO THE PETITIONER - A Case Law
AJi V Dev
GOODS AND SERVICES TAX – SECTION 140 – TRANSITIONAL CREDIT - VALIDIT Case Law
AJi V Dev
GOODS AND SERVICES TAX – SECTION 67 SEARCH AND SEIZURE – PETITIONER Case Law
AJi V Dev
GOODS AND SERVICES TAX ACT – TRANSITIONAL CREDIT UNDER SECTIONS 139 TO 143 Case Law
S Anil Kumar
KVAT ACT – STAY OF RECOVERY ON THE PAYMENT OF 20% OF TAX UNDER SUB-SECTION Case Law
S Anil Kumar
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
KVAT ACT – VARIATION BETWEEN CLOSING STOCK UPLOADED WITH RETURNS AND AUDIT Case Law
S Anil Kumar
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
TRANSITIONAL CREDIT FROM THE SUBSUMED LAWS – GST TRAN -1 TO BE FILED WITHI Case Law
AJi V Dev
NATURAL JUSTICE – NOTICE FOR ASSESSMENT TREATING THE APPELLANT COMING UNDE Case Law
AJi V Dev
LEGISLATIVE POWERS – STATE LEGISLATURE – DISCRIMINATION - SURC Case Law
AJi V Dev
INPUT TAX CREDIT (I.T.C)- SUPPRESSION OF TURNOVER BY SELLER IN THE STATE- Case Law
AJi V Dev
VALUE ADDED TAX – INPUT TAX CREDIT [I.T.C] – DISCOUNT – SELLIN Case Law
Shri. M L Paul
VALUE ADDED TAX - WORKS CONTRACT – TAX EVASION – PENALTY &ndas Case Law
Shri. M L Paul
ESCAPED TURNOVER – ASSESSMENT – TIME LIMIT – PERIOD ENVISAGED Case Law
Shri. M L Paul
VALUE ADDED TAX – ASSESSMENT - RATE OF TAX – CLASSIFICATION – Case Law
Shri. M L Paul
VALUE ADDED TAX - ESCAPED ASSESSMENT – “PROCEDURAL FAIRNESS – Case Law
Shri. M L Paul
INTERSTATE PURCHASE – CONCESSIONAL RATE – HIGH SPEED DIESEL OIL (HSD) – DEALER DOING “QUARRYING OPERATIONS” MAKING GRANITE AND OTHER Case Law
Shri. M L Paul
VALUE ADDED TAX – REFUND – CLASSIFICATION – “UJALA SUPRE Case Law
Shri. M L Paul
VALUE ADDED TAX - EXPORT – REFUND – INPUT TAX – EXPORT BY WAY Case Law
Shri M L Paul
VALUE ADDED TAX - REFUND - EXCESS TAX PAID BY THE ASSESSEES / RESPONDENTS &ndash Case Law
Shri M.L Paul
SALES TAX – VALUE ADDED TAX – ARREARS OF SALES TAX AND VAT – R Case Law
Shri M L Paul
GOODS AND SERVICES TAX – ZERO RATED SUPPLY – SUPPLY FROM KERALA TO S Case Law
Shri M L Paul
GOODS AND SERVICE TAX – INTEREST – DELAYED PAYMENT OF TAX – DE Case Law
Shri M L Paul
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
GOODS AND SERVICES TAX – EXPORT – ZERO RATED SUPPLY – REFUND & Case Law
Shri Paul M.L
VALUE ADDED TAX - LEGISLATIVE POWERS - INPUT TAX CREDIT (I.T.C) - TIME LIMIT FIX Case Law
Shri M L Paul
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
GOODS AND SERVICES TAX - DETENTION - GOODS TRANSPORTER - GOODS IN TRANSIT - INTERCEPTION - "PART B" OF "E-WAY BIL Case Law
Shri. M.L Paul
DETENTION - PETITIONER A TRANSPORTER - GOODS ALONG WITH VEHICLES DETAINED - NOTICE - REASON FOR DETENTION - THAT PA Case Law
Shri. M.L Paul
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
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
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
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
