Kerala High Court upheld a Section 73 notice where the dealer challenged rejection of TRAN-1 after more than two years. Delay and portal service were held fatal to the case.
The issue was denial of a discharge certificate despite timely payment under the Sabka Viswas Scheme. The Court ruled that authorities must issue the certificate once payment is admitted, even if the portal is defunct.
The High Court quashed denial of ITC for FY 2019–20 made under Section 16(4). Authorities were directed to reconsider the claim in light of Section 16(5) after granting a hearing.
The Kerala High Court granted bail in a vigilance bribery case, noting prolonged custody and that the investigation was practically over. The Court reaffirmed that bail should not be denied merely due to the seriousness of allegations.
The Court held that penalty proceedings under the KGST Act cannot be initiated after an unreasonable delay. Even without a statutory limitation period, action must be taken within a reasonable timeframe.
The Court held that SIM cards, recharge coupons, and value-added telecom services are not “goods” under the KVAT Act. VAT demands on such receipts were therefore set aside.
The court examined whether earlier liquidation orders could be recalled in light of a sanctioned revival proposal. It held that recall was justified after the holding company undertook full liability and the Government raised no objection.
The Court examined whether an order rejecting a resolution plan could be appealed under the IBC. It held that appeals lie against both approval and rejection orders, directing parties to approach NCLAT instead of invoking writ jurisdiction.
The Court held that a private commercial bank is not amenable to writ jurisdiction under Article 226. The key takeaway is that disputes with private banks must be pursued before appropriate alternative forums.
The issue was whether employees are protected when TDS is deducted but not remitted. The Court held tax remains payable as no credit arises without deposit.
