Kerala High Court held that condonation of delay in filing of the annual returns only averts penalty and prosecution and doesn’t remove disqualification of the directors of the Company. Accordingly, the writ is disposed of and order is quashed.
The Kerala High Court held that issuing a single GST notice covering multiple assessment years is unsustainable as different limitation periods apply for each year, potentially prejudicing taxpayers.
The court issued guidelines requiring prior intimation to the presiding judge before arrests in court premises and created grievance committees to address disputes between police and lawyers.
The Kerala High Court held that freezing a bank account suspected to contain proceeds of crime must follow the attachment procedure under Section 107 of the BNSS. The debit freeze imposed under Section 106 was therefore quashed.
The Kerala High Court ruled that land granted exemption under the Kerala Land Reforms Act for commercial or industrial use cannot be subjected to restrictions under the Paddy Land Act in the specific circumstances of the case.
The Kerala High Court held that a municipality cannot deny a building permit when the District Level Authorised Committee has permitted conversion of paddy land for residential construction. The Court directed reconsideration of the permit application.
The court ruled that submitting revised returns showing higher income after a search does not wipe out earlier concealment. Criminal proceedings for wilful tax evasion and false statements remain maintainable.
The Kerala High Court held that employees originally from the DoT and later absorbed into the PSU must be treated as retiring from Central Government service. As a result, tax deduction on leave encashment based on an executive instruction was set aside.
The High Court permitted correction of the father’s name in a child’s birth certificate to reflect the biological father instead of the legal husband. The ruling prioritised the child’s future dignity while recognising that men also deserve dignity and social respect.
The High Court ruled that the recovery notice could not be challenged as the assessment order determining interest and penalty was not appealed and had attained finality.
