#kgst act

[gstindiaguide-blog1]

Writ petition dismissed as premature since communication under Section 67(2) KGST Act merely afforded opportunity for hearing; petitioner directed to respond to discrepancies before the authority.

Case Title: M/s Vaishan Traders IV v. Deputy Commissioner of Commercial Taxes (Enforcement-1) & Ors.Court: High Court of Karnataka, Dharwad BenchPetition No.: W.P. No. 106841 of 2024 (T-RES)Category: Search and Seizure – Section 67(2) of KGST ActDate of Judgment: 20 November 2024Relevant Sections: Section 67(1), 67(2) of the Karnataka Goods and Services Tax Act, 2017 Facts (Para 2–3) M/s Vaishan…

Writ petition dismissed as premature since communication under Section 67(2) KGST Act merely afforded opportunity for hearing; petitioner directed to respond to discrepancies before the authority.

[gstindiaguide-blog1]

Delay of 3 days in GST appeal condoned as Appellate Authority failed to exercise discretion under Section 107(4) of KGST Act

Case Title, Court & CategoryDeepak Stores Pvt. Ltd. v. Joint Commissioner of Commercial Taxes (Appeals), Davanagere Division & Ors.High Court of Karnataka at Bengaluru | Writ Petition No. 1452 of 2025 (T-RES)Date of Judgment: 22 January 2025 Category: Delay condonation in GST appeal | Relevant Section: Section 107(1) & (4) of the Karnataka GST Act, 2017 Facts (Para 4–5) Deepak Stores Pvt. Ltd.…

Delay of 3 days in GST appeal condoned as Appellate Authority failed to exercise discretion under Section 107(4) of KGST Act

[firstlawindia]

Gandhi Sons Vs. Assistant Commissioner [Kerala High Court, 24-02-1994]

Gandhi Sons Vs. Assistant Commissioner [Kerala High Court, 24-02-1994]

Kerala General Sales Tax Act, 1963 – Refund of excess amount – the assessing authority is bound to adjust the amount due to the assessee and recover only the balance, if any. Amount due by way of refund 1994 (95) STC 205 : 1994 (2) KLT 898 : ILR 1994 (3) Ker. 39 IN THE HIGH COURT OF KERALA AT ERNAKULAM T.L. Viswanatha Iyer, J. Gandhi Sons vs. Assistant Commissioner And Anr. 24 February, 1994 O.P.…

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