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Kerala High Court

VAT: Recovery Proceedings initiation before Expiry of Time for Filing Appeal is Impermissible – Kerala HC

April 6, 2022 3267 Views 0 comment Print

K.T. Joseph Vs Deputy Commissioner of State Tax (Kerala High Court) Disposing writ petition in K T Joseph Vs. Deputy Commissioner of State Tax & Ors, the Hon’ble high Court of Kerala has observed that initiating recovery proceedings even before the expiry of the said period will make the appeal practically redundant. The petitioner herein […]

Territorial jurisdiction of a Court in case of WFH would be where the official place of work was located and not the place of residence

April 3, 2022 10062 Views 0 comment Print

Mangala A.G. Vs Union of India (Kerala High Court) Territorial jurisdiction of a Court in case of WFH would be where the official place of work was located and not the place of residence Conclusion: When a person was permitted to work from home merely as a concession or a convenience, place from where the […]

HC dismisses plea for quashing criminal case against Managing Director for accidental death of a worker in a factory

March 31, 2022 4737 Views 0 comment Print

Sabu M. Jacob Vs State of Kerala (Kerala High Court) The sum and substance of the prosecution case is that, the petitioner who is the Managing Director of Kitex Garments Limited failed to ensure, health, safety and welfare of the workers, while they were at work in the factory by providing and maintaining arrangements for […]

HC direct I-T dept to release Title deeds retained for more than 22 year

March 30, 2022 4644 Views 0 comment Print

Udaya Sounds Vs PCIT (Kerala High Court) Title deeds of the petitioner are retained by the Income Tax department under the colour of a search and seizure for the last more than twenty-two years. Alleging that the retention of the said documents are contrary to law, petitioner has approached this Court seeking directions to return […]

No Prohibition in incorporating the name of a non-citizen as legal guardian in passport of a minor child

March 17, 2022 4800 Views 0 comment Print

Chaitanya S.Nair (Minor) Vs Union of India (Kerala High Court) Parents of the petitioner had divorced by mutual consent and the custody of the petitioner was given to the mother. Though the biological father has been given visitorial rights, that right is at the convenience of the parties. The third respondent has submitted in Court […]

Experience A Relevant Criteria In Selection Process: Kerala HC

March 13, 2022 2037 Views 0 comment Print

Experience of a candidate being a relevant criteria in a selection to the post of Assistant Professor, we do not see the Selection Committee as having overstepped its jurisdictional limits while conducting the selection.

Failure to attend Assessment Proceedings cannot be regarded as a violation of principles of natural justice

March 8, 2022 2217 Views 0 comment Print

Karvy Innotech Ltd Vs Deputy Commissioner (ASSMT) SGST Department (Kerala High Court) While considering the question whether the petitioner was deprived of an opportunity of hearing, this Court bears in mind that, by Ext.P7, petitioner had sought only for two week’s time. By Ext.P9 he had only sought for one more week’s time and by […]

GST: Subsequent events cannot be utilised to overcome the mandate of pre-deposit for Appeal filing

March 5, 2022 1698 Views 0 comment Print

Nico Tiles Vs State Tax Officer (Kerala High Court) Once the petitioner undertakes the remedy of a statutory appeal under section 107 of the Act, petitioner cannot thereafter turn around and approach this Court seeking reliance upon subsequent events, to avoid the mandatory pre-deposits. Such a practice, if permitted, would render the provisions of the statute […]

Tax Assessment Orders passed while Managing Director was detained in a foreign nation are unsustainable – Kerala HC

March 4, 2022 768 Views 0 comment Print

Atlas Jewellery (P) Ltd Vs Deputy Commissioner (Kerala High Court) Tax Assessment: Orders passed while the Managing Director was detained in a foreign nation are unsustainable – Violation of principles of natural justice:  High Court of Kerala. It is proclaimed in Atlas Jewellery [P] Ltd Vs. The Deputy Commissioner & Ors (W.P.(C) No. 21798 of […]

WhatsApp group admin not vicariously liable for any objectionable content posted by a group member

March 1, 2022 4275 Views 0 comment Print

HC held that the only privilege enjoyed by the Admin of a WhatsApp group over other members is that, he can either add or delete any of the members from the group. He does not have physical or any control otherwise over what a member of a group is posting thereon. He cannot moderate or censor messages in a group.

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