Petitioner made representation to Chief Secretary, Government of Kerala, to request GST Council to include the petrol and diesel in the GST regime and till a decision is taken by the GST Council, Government of Kerala may refrain from levying the state tax on petrol and diesel.
St. Joseph Tea Company Ltd. Vs State Tax Officer (Kerala High Court) The recipients of the petitioner under its provisional registration (ID) for the period from 01.07.20217 to 09.07.2018 shall not be denied ITC only on the ground that the transaction is not reflected in GSTR 2A. It will be open for the GST functionaries […]
Director Identification Numbers (DINs) of assesses-director allotted under Rule 10 of the Companies (Appointments and Qualifications of Directors) Rules, 2014, were not liable to be deactivated or cancelled solely for the reason that assesses-director stood disqualified for appointment / reappointment as Directors of Companies by operation of Section 164(2).
State of Kerala Vs Future Gaming & Hotel Services (P) Ltd. (Kerala High Court) The Hon’ble High Court of Kerala in State of Kerala & Ors Vs. Future Gaming & Hotel Services (P) Ltd [WA.No.78 of 2021], declared that a host state (where lottery is selling) has legislative competence to make appropriate rules to scrutiny […]
Disputes between the partners of a chartered accountants firm are not governed by the Chartered Accountants Act but by the Indian Partnership Act – High Court of Kerala
Joshi John Vs Institute of Chartered Accountants of India (Kerala High Court) It is not disputed that ‘M/s. R. Menon and Associates’ is a partnership at will. Section 43 of the Indian Partnership Act, 1932 provides that when a partnership is ‘at will’, the firm may be dissolved by any partner giving notice in writing […]
Anticipatory bail was granted to the person accused of non-payment of GST to the tune of Rs 17.53 Crores and non-filing of GSTR 3B returns as it was settled position that the applicant apprehending arrest need not be made an accused in a crime to seek the relief of anticipatory bail and it was sufficient in case he succeeded in establishing that his apprehension of arrest was reasonable.
P. Radhakrishnan vs State Of Kerala (Kerala High Court) FULL TEXT OF THE JUDGMENT/ORDER of KERALA HIGH COURT W.P(C).No.7641 of 2021 The instant writ petition is filed by the Deputy Director, Enforcement Directorate, Kochi Zonal Office, aggrieved by the registration of Exhibit P1 FIR by the Crime Branch wing of the State Police. The essential facts […]
Treasa Josfine Vs State of Kerala (Kerala High Court) It is submitted that the petitioner is an engineering graduate in Safety and Fire Engineering. The 2nd respondent, a public sector undertaking under the State of Kerala, has engaged the petitioner as Graduate Engineer Trainee (Safety) and the petitioner had worked as such for the period […]
Jayamma Xavier Vs Registrar of Firms (Kerala High Court) Section 4 of the Partnership Act permits Constitution of a firm or partnership between one or more persons. In this case the partnership deed was executed between an individual and an LLP which is a body corporate having a legal entity and coming within the definition […]
