https://www.taxtmi.com/caselaws?id=431294 The Kerala HC allowed a writ petition challenging GST demand on notice pay received from former employees. The court held that since the GST Appellate Tribunal was not constituted, the petitioner had no alternative remedy and could approach the HC under Article 226. The court ruled that a departmental circular clarified notice pay was not taxable under GST laws, and such circulars are binding on the department per SC precedents. The petition was allowed, granting refund of GST paid on notice pay. en-us Wed, 07 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431294 The Kerala HC allowed a writ petition challenging GST demand on notice pay received from former employees. The court held that since the GST Appellate Tribunal was not constituted, the petitioner had no alternative remedy and could approach the HC under Article 226. The court ruled that a departmental circular clarified notice pay was not taxable under GST laws, and such circulars are binding on the department per SC precedents. The petition was allowed, granting refund of GST paid on notice pay. Case-Laws GST Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431294