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 […]
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
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 […]
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.
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.
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?
Government not denuded from running a company holding majority of shareholder. But shareholder independently cannot be made a party for adjudication of the lis.
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)
Traffic Police directed to ensure that all vehicle owners removed pressure horns from all private, official transports & auto rickshaws
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.