Scrutiny of appellate orders and methodology for timely processing -instructions issued

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[email protected] File No: SGST/5176/2025-PLC9 Dated: 05-10-2025 Circular No.18/2025 KERALA SGST Subject: Scrutiny of appellate orders and methodology for timely processing -instructions issued -reg. Intelligence and Enforcement actions are vital component of tax administration and Sections 129 and 130 of the Kerala State Goods and Services Tax Act,2017 (hereinafter referred to....

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....ations from courts regarding the Department's intent and have weakened the Department's position. To avoid recurrence of such incidents and to ensure uniformity as well as revenue-protective approach, the following instructions are issued under Section 168 of the Kerala State Goods and Services Tax Act, 2017 i.  In instances wherein adverse orders are received from first Appe....

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..../Office of the Advocate General to decide further course of action so as to protect the revenue interests of the state. iv. It shall be ensured that the action required for filing appeal is taken immediately and proper Statement of Facts fit to defend the case have been filed before the respective appellate forums. It shall also be ensured that the aforementioned action is taken with the ....