Kerala High Court

Kerala HC Directs GST Dept. to facilitate Revision of Form GST TRAN-1

G & C Infra Innovations Vs Union of India (Kerala High Court)

G & C Infra Innovations Vs Union of India (Kerala High Court) Kerala High Court Directs GST Dept. To Facilitate Revision Of Form GST TRAN-1 By Making Necessary Arrangements On The Portal. Genuine mistake in filling Form GST TRAN-1 should not prevent the assessee from claiming legitimate credit The Hon’ble Kerala High Court in M/s [&...

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Kerala HC explains date of effectiveness of KVAT Registration

State of Kerala Vs Raseena K.K (Kerala High Court)

KVAT registration once cancelled has to be published in two leading daily newspapers at least and the dealer should be informed as per notice in Form No.5 B. Then only the cancellation of registration shall be effective....

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Refund available for amount collected against unconstitutional levy

Jaganadhan Vs State of Kerala (Kerala High Court)

Jaganadhan Vs State of Kerala (Kerala High Court) Facts- The Government of Kerala amended the Conservation of Paddy Land and Wetland Act, 2008 by introducing Section 27A, whereby applications for user of unnotified land for other purposes was permitted. A fee was prescribed for granting permission for such user. On 25.7.2021, the Governme...

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Invocation of extraordinary writ jurisdiction under Article 226 unjustified when effective alternative remedy is available

Chengalam Service Co-Operative Bank Ltd. Vs Rajkumar (Kerala High Court)

It is a settled position that the High Court do not ordinarily entertain a writ petition under Art.226 of the Constitution of India if an effective alternative remedy is available to the aggrieved person or if the statute itself provides for a mechanism for redressal of the grievance....

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Only Minor penalty imposable for Bonafide mistake in date on e-way bill

Greenlights Power Solutions Vs State Tax Officer (Kerala High Court)

Greenlights Power Solutions Vs State Tax Officer (Kerala High Court) Revenue found a mistake in the format in the date in respect of the e-way bill and hence the petitioner was imposed with an amount of Rs.27,540/- as tax and a penalty of Rs.27,540/-. The said final order is challenged in this writ petition. Petitioner […]...

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Power of court u/s 48 invokable in case of factional feud within a community

M. S. Paulose Vs State of Kerala (Kerala High Court)

M. S. Paulose Vs State of Kerala (Kerala High Court) Facts- The suit was instituted by the petitioners and some other persons, praying for a decree of declaration that St. Johns Besphage Orthodox Syrian Church, Pulinthanam is a constituent parish Church of Malankara Orthodox Syrian Church and to declare that the plaint schedule church is ...

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HC cannot permit Waiver of Pre-Deposit under section 35F

Santhosh Kumar K The Commissioner (Kerala High Court)

Santhosh Kumar K The Commissioner (Kerala High Court) A perusal of the statutory provisions will reveal that the amendment to section 35F of the Central Excise Act r/w Section 86 of the Finance Act, 1994, clearly manifest the intention of the legislature that the waiver of pre-deposit, which was being resorted to, quite often by […...

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VAT: Recovery Proceedings initiation before Expiry of Time for Filing Appeal is Impermissible – Kerala HC

K.T. Joseph Vs Deputy Commissioner of State Tax (Kerala High Court)

K.T. Joseph Vs Deputy Commissioner of State Tax (Kerala High Court) Disposing writ petition in K T Joseph Vs. Deputy Commissioner of State Tax & Ors, the Hon’ble high Court of Kerala has observed that initiating recovery proceedings even before the expiry of the said period will make the appeal practically redundant. The petitioner ...

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Territorial jurisdiction of a Court in case of WFH would be where the official place of work was located and not the place of residence

Mangala A.G. Vs Union of India (Kerala High Court)

Mangala A.G. Vs Union of India (Kerala High Court) Territorial jurisdiction of a Court in case of WFH would be where the official place of work was located and not the place of residence Conclusion: When a person was permitted to work from home merely as a concession or a convenience, place from where the […]...

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HC dismisses plea for quashing criminal case against Managing Director for accidental death of a worker in a factory

Sabu M. Jacob Vs State of Kerala (Kerala High Court)

Sabu M. Jacob Vs State of Kerala (Kerala High Court) The sum and substance of the prosecution case is that, the petitioner who is the Managing Director of Kitex Garments Limited failed to ensure, health, safety and welfare of the workers, while they were at work in the factory by providing and maintaining arrangements for […]...

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