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Kerala High Court

Refund available for amount collected against unconstitutional levy

May 8, 2022 3063 Views 0 comment Print

Jaganadhan Vs State of Kerala (Kerala High Court) Facts- The Government of Kerala amended the Conservation of Paddy Land and Wetland Act, 2008 by introducing Section 27A, whereby applications for user of unnotified land for other purposes was permitted. A fee was prescribed for granting permission for such user. On 25.7.2021, the Government issued a […]

Invocation of extraordinary writ jurisdiction under Article 226 unjustified when effective alternative remedy is available

May 6, 2022 1959 Views 0 comment Print

It is a settled position that the High Court do not ordinarily entertain a writ petition under Art.226 of the Constitution of India if an effective alternative remedy is available to the aggrieved person or if the statute itself provides for a mechanism for redressal of the grievance.

Only Minor penalty imposable for Bonafide mistake in date on e-way bill

April 24, 2022 2163 Views 0 comment Print

Greenlights Power Solutions Vs State Tax Officer (Kerala High Court) Revenue found a mistake in the format in the date in respect of the e-way bill and hence the petitioner was imposed with an amount of Rs.27,540/- as tax and a penalty of Rs.27,540/-. The said final order is challenged in this writ petition. Petitioner […]

Power of court u/s 48 invokable in case of factional feud within a community

April 17, 2022 894 Views 0 comment Print

M. S. Paulose Vs State of Kerala (Kerala High Court) Facts- The suit was instituted by the petitioners and some other persons, praying for a decree of declaration that St. Johns Besphage Orthodox Syrian Church, Pulinthanam is a constituent parish Church of Malankara Orthodox Syrian Church and to declare that the plaint schedule church is […]

HC cannot permit Waiver of Pre-Deposit under section 35F

April 10, 2022 3621 Views 0 comment Print

Santhosh Kumar K The Commissioner (Kerala High Court) A perusal of the statutory provisions will reveal that the amendment to section 35F of the Central Excise Act r/w Section 86 of the Finance Act, 1994, clearly manifest the intention of the legislature that the waiver of pre-deposit, which was being resorted to, quite often by […]

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

April 6, 2022 3333 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 10176 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 4803 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 4686 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 4836 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 […]

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