{"id":12377,"date":"2018-02-26T00:00:00","date_gmt":"2018-02-25T18:30:00","guid":{"rendered":""},"modified":"2018-02-26T00:00:00","modified_gmt":"2018-02-25T18:30:00","slug":"m-s-hdfc-bank-limited-versus-the-assistant-commissioner-special-circle-i-the-deputy-commissioner-the-commissioner-state-goods-service-tax-department","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12377","title":{"rendered":"M\/s. HDFC Bank Limited Versus The Assistant Commissioner, Special Circle-I, The Deputy Commissioner, The Commissioner, State Goods &#038; Service Tax Department,"},"content":{"rendered":"<p>M\/s. HDFC Bank Limited Versus The Assistant Commissioner, Special Circle-I, The Deputy Commissioner, The Commissioner, State Goods &#038; Service Tax Department,<br \/>VAT and Sales Tax<br \/>2018 (2) TMI 1740 &#8211; KERALA HIGH COURT &#8211; TMI<br \/>KERALA HIGH COURT &#8211; HC<br \/>Dated:- 26-2-2018<br \/>WP(C).No. 6389 of 2018 <br \/>CST, VAT &#038; Sales Tax<br \/>The Honourable Mr. Justice P.B.Suresh Kumar<br \/>\nRepresented By Mr.Dinesh V.Nair &#8211; Branch Operations Manager.<br \/>\nBy Adv.Sri.Joseph Jerard Samson Rodrigues For The Appellant.<br \/>\nBY Sr.Government Pleader:Sri.V.K.Shamsudheen For The Respondent.<br \/>\nJUDGMENT<br \/>\nP.B.Suresh Kumar,<br \/>\nPetitioner was an assessee under the Kerala Value Added Tax Act (&#39;the Act&#39;) on the rolls of the first respondent. Ext.P3 is an application preferred<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=273445\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\/s. HDFC Bank Limited Versus The Assistant Commissioner, Special Circle-I, The Deputy Commissioner, The Commissioner, State Goods &#038; Service Tax Department,VAT and Sales Tax2018 (2) TMI 1740 &#8211; KERALA HIGH COURT &#8211; TMIKERALA HIGH COURT &#8211; HCDated:- 26-2-2018WP(C).No. 6389 of 2018 CST, VAT &#038; Sales TaxThe Honourable Mr. Justice P.B.Suresh Kumar Represented By Mr.Dinesh V.Nair &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12377\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;M\/s. HDFC Bank Limited Versus The Assistant Commissioner, Special Circle-I, The Deputy Commissioner, The Commissioner, State Goods &#038; Service Tax Department,&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12377","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12377"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12377\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}