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Kerala High Court

Kerala VAT Dealer Cannot Claim Refund/Avail ITC on Return of Goods after Limitation Period

November 7, 2022 1128 Views 0 comment Print

Narendra Kumar Gupta Vs State of Kerala (Kerala High Court) The points to be decided is whether the appellant had the right to avail input tax against the purchase items effected after a period of 90 days. The dealer had paid tax on the goods purchased from a registered dealer for sale within the State […]

Maximum fine for commission of offence u/s 138 of NI Act is twice the amount of cheque

November 2, 2022 15843 Views 0 comment Print

Kerala High Court held that statutory provision with regard to punishment provided for commission of offence u/s 138 of Negotiable Instrument Act, 1881 is clear that the maximum fine shall be twice the amount of the cheque and nothing more

Collection Charges not payable if VAT Defaulter opts For Kerala Amnesty Scheme, 2017

October 24, 2022 555 Views 0 comment Print

B. Madhukumar Vs Commercial Tax Officer (Kerala High Court) It is not in dispute before the court that the petitioner had settled the liabilities in terms of the provisions contained in the Amnesty Scheme of 2017, which was introduced by the provisions contained in the Kerala Finance Act 2017. The provisions of Section 31A(2) of […]

Trademark dispute: Ex-parte order of ad-interim injunction unjustified

September 22, 2022 7296 Views 0 comment Print

Held that ex parte order of ad interim injunction granted before notice to opposite party under the proviso to Rule 3 of Order XXXIX C.P.C.. cannot be treated at part with other ex parte orders/decree.

Cheque Bounce case: Compensation u/s 357(1)(b) of CrPC to be paid from fine forming part of sentence

September 20, 2022 15537 Views 0 comment Print

Kerala High Court held that in an offence u/s. 138 of the Negotiable Instruments Act, when the Court imposes imprisonment and fine, fine forms part of the sentence hence the court has to order payment of compensation from the amount of fine as provided under Section 357(1)(b) of CrPC.

GST registration cancellation – Availment of wrong remedy by petitioner – HC directs petitioner to file a fresh application for revocation

September 19, 2022 1848 Views 0 comment Print

Whether revocation of cancellation of GST registration can be allowed even after the statutory time limit given and extended time limit by authority has been expired due to Covid-19 Pandemic all over the world?

Shareholders cannot be Impleaded Independently under Industrial Disputes Act: HC

September 9, 2022 4821 Views 0 comment Print

Government not denuded from running a company holding majority of shareholder. But shareholder independently cannot be made a party for adjudication of the lis.

VAT Act cannot be amended after Introduction of GST Act, 2017

August 30, 2022 3018 Views 0 comment Print

Value Added Tax (VAT) Act Cannot Be Amended After  Introduction Of CGST Act, 2017  – State Tax Officer & Anr Vs. Baiju A.A (Kerala High Court)

Use of pressure horns instead of normal – HC issues directions to Traffic Police

August 25, 2022 777 Views 0 comment Print

Traffic Police directed to ensure that all vehicle owners removed pressure horns from all private, official transports & auto rickshaws

Pension is deferred salary, akin to property under Article 300A

August 22, 2022 6054 Views 0 comment Print

Held that pension is deferred salary, akin to property under Article 300A of the Constitution of India. The right to pension is a constitutional right.

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