GIFT Indirect Tax Reporter
GIFT Indirect Tax Reporter
Journal of GST, VAT, Law & Policy

KTR

Volume 31 / Edition Part I · January / 2023

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January 2023
  • Volume/Edition: 31 / Part I
  • Month/Year: January / 2023
  • Chairman
  • Chairman            :  K N Balagopal
                                   Minister for Finance 

  • Director
  • Director               :  Prof. K. J. Joseph PhD

  • Registrar
  • Registrar             :  Director (In charge)

  • Editorial Board
  • Cheif Editor
  • Cheif Editor                  :    Smt Jenny Thekkekara.,  B.A.L., LL.M.
                                           :    Dr Thomas Joseph Thoomkuzhy, M.Com, LL.B  

  • Consulting Editors
  • Consulting Editors        :    Adv. S. Anil Kumar BSc. LL.B, MBA 
                                                 Adv. Aji V Dev M.A, LL.M

  • Reporter from the Supreme Court of India:
  • Reporter from the Supreme Court of India
    P. Bhanuvikraman M.A., LL.M.

  • Reporters from the High Court of Kerala:
  • Reporters from the High Court of Kerala
     Saju Nambadan, BA, LL.B, (J.C (Law) SGST Dept.)
    A. Siraj BAL, LL.B, (D.C (Law 1) SGST Dept.)
    Seena Vijayan, BBA, CA (Int), (D.C (Law 2) SGST Dept.)
    Usha M.S, B Sc,  (D.C (Law 3) SGST Dept.)
    Rajesh Palamattam, B Com, LL.M,  (D.C (Additional Law Officer) SGST Dept.)

Contents
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Case Laws
Members only
PANDARAKANDIYIL MOIDEENKUTTY Vs. SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE & ORS
GOODS & SERVICES TAX – CANCELLATION OF REGISTRATION – FILING OF APPEAL INSTEAD OF FILING APPLICATION FOR REVOCATION CAN BE SEEN AS AVAILING OF A...
· 2022
STATE OF KERALA Vs. RAPHEL T JOSEPH
VALUE ADDED TAX – WORKS CONTRACT – COMPOUNDING LEVY OF TAX – WHETHER PERMISSION GRANTED FOR COMPOUNDING HAS TO BE CANCELLED BEFORE INITIATING...
· 2022
Aathi Hotel Vs. THE ASSISTANT COMMISSIONER (ST) (FAC)
GOODS & SERVICES TAX – SHOW CAUSE NOTICE ISSUED U/S. 74 SHOULD HAVE ITS INGREDIENTS PRESCRIBED U/S. 74(1) - MERE STATEMENT OF UNAVAILABILITY OF DOCUME...
· 2021
KANISHKA MATTA Vs. UNION OF INDIA & ORS
26/08/2020 GOODS & SERVICES TAX – SEARCH AND SEIZURE – WHETHER SEIZURE OF CASH PERMISSIBLE – ACCORDING TO THE PETITIONER CASH CANNOT BE T...
· 2020