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Kerala High Court

Experience A Relevant Criteria In Selection Process: Kerala HC

March 13, 2022 2100 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 2253 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 1764 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 786 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 4356 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.

HC quashes NCLT Order accepting IBA Application as default was less than Rs.1 Crore

February 11, 2022 4656 Views 0 comment Print

NCLT Order accepting IBA Application for want of Jurisdiction post-amendment to Section 4 was quashed in the light of amendment to section 4 wherein Part II of the IBC could apply only to matters relating to insolvency and liquidation of corporate debtors, where the minimum amount of default was Rs.1 Crore.

Doctrine of frustration not applies merely because of commercial hardship to perform a contract

February 9, 2022 3918 Views 0 comment Print

Suneesh K.S. Vs Travancore Devaswom Board (Kerala High Court) Facts- The petitioner is the successful bidder in the auction conducted by the Board for the sale of pooja items and flower garlands inside Valliyamkavu Devi Temple from 01.04.2021 to 31.03.2022. Later on, the petitioner failed to deposit some of the instalments. The main reason for the […]

GST: Officer cannot recover by way of invoking the bank guarantee after issue of Section 129 order

February 9, 2022 2367 Views 0 comment Print

National Radio Electronics Corporation Vs State Tax Officer (Intelligence) (Kerala High Court) The petitioner is challenging Ext.P3 order issued under Section 129 of the Central Goods and Service Tax Act, 2017 to the extent it invoked the bank guarantee furnished by the petitioner, while obtaining release of the goods detained under Section 129(1) of the […]

Matter pending before Competent Jurisdiction cannot be transferred for mere Temporary Shift In Residence

February 6, 2022 1419 Views 0 comment Print

Silpa Shaji Vs Satheesh K.S. (Kerala High Court) it is an admitted fact that the petitioner has no job or income and she alleged to be residing at the house of her cousin sister for the time being. The same would go to show that the petitioner wants to transfer four cases pending before the […]

Transport of gold was with an intention to evade tax or not needs to be appreciated by Statutory authority: HC

January 30, 2022 1608 Views 0 comment Print

Kamalesh Sen Vs Assistant State Tax Officer (Kerala High Court) It is noticed from Ext.P8, that the respondent has given a reason for initiating proceedings under Section 130. The correctness or otherwise of the said reason is not a matter which can be considered by this Court under Article 226 of the Constitution of India, […]

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