o declare that the non-inclusion of petrol and diesel under the GST regime are violative of Article 14 and 21 of the Constitution of India. To issue a writ of mandamus or any other writ or order directing the 3rd respondent to consider and pass orders on Exhibit P2 representation.
In a first of its kind judgement in Kerala, a Single Bench of the High Court of Kerala presided over by Justice Bechu Kurian Thomas held that applying under an amnesty scheme will not render the appeal filed by an assessee to be deemed to be dismissed.
Dantara Jewellers Vs State of Kerala (Kerala High Court) The Kerala High Court while granting the refund to the taxpayer ruled that all the technical glitches that may occur in between, shall not stand in the way of ultimate relief of the grant of refund to the petitioner. The Petitioner, Dantara Jewellers assailed the order […]
I am prima facie satisfied that there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. In this context, I also bear in mind that the crippling effect an order of provisional attachment, on the bank accounts of a running establishment can have. Petitioner asserts that it is a running establishment and the annual audited reports, a copy of which is produced as Ext.P8 shows that the petitioner is a running establishment
Kerala High Court Advocate Association Vs Assistant Commissioner (Kerala High Court) Kerala HC issued notice to Govt. in writ challenging GST on goods and services provided by Association to its members Kerala High Court Advocates’ Association (Petitioner) filed a Writ Petition challenging GST on goods and services provided by the Petitioner to its own members. […]
Notification pertaining to the ban on Online Rummy was declared as arbitrary, illegal and violative of the fundamental rights guaranteed to assessee under Articles 14 and 19(1)(g) of the Constitution of India and hence not enforceable.
Davis Raphel Vs Hendry Thomas (Kerala High Court) This Regular Second Appeal has been filed by the defendant in the civil suit challenging the judgment and decree dated 22.2.2019 in A.S.No.58/2016 of the Sub Court, Payyannur (hereinafter referred to as ‘the first appellate court’) by which judgment, the first appeal of the defendant was dismissed […]
N. Raveendran Vs Shajahan (Kerala High Court) The absence of salutation Like Mr./M/s. while drawing the cheque by accused cannot be a ground for the accused to be acquitted from proceedings under Section 138 of the Negotiable Instruments Act. FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This appeal arises out of the judgment […]
Pomsy Food Products (P) Ltd Vs Union of India (Kerala High Court) High Court held that Interest under the Customs Act is statutory. There can be no waiver of such interest unless such waiver is provided for in the provisions of the Customs Act itself. FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner […]
V.P. Zacharia Vs State of Kerala (Kerala High Court) his is a case where the 2nd respondent/accused has been successful in rebutting the statutory presumption under Section 139 of the Negotiable Instruments Act. The fact that there was an earlier transaction in the year 1995 and that liability had been settled by repayment is a […]
