Jayamma Xavier Vs Registrar of Firms (Kerala High Court) Section 4 of the Partnership Act permits Constitution of a firm or partnership between one or more persons. In this case the partnership deed was executed between an individual and an LLP which is a body corporate having a legal entity and coming within the definition […]
Kunhi Muhammed Etayattil Vs Asst. Registrar of Companies (Kerala High Court) HC remarked that,The facts of the case disclose a sorry picture of what can be described as a ‘system generated harassment’ aggravated by non application of mind by officials who leave everything to be dealt with by the system, thereby putting the common man […]
Poothrikka Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court) The question which is pending for adjudication before the appellate authority is whether the petitioners who are co-operative Societies are entitled for deduction under Section 80 (P) of the Income Tax Act. The Assessing Officer has denied the benefit of Section 80 (P) of the […]
What is the reasonable apprehension with the authority is not disclosed in the order at Ext.P6(Series) or in the order at Ext.P9. Furnishing bank guarantee of about Rs.30 crores would certainly block that much amount from the business of the petitioner. The petitioner, on account of an order by the adjudicating authority has no remedy of appeal under Section 107 of the CGST Act in the matter.
K. Basheer Vs C.K. Usman Koya (High Court Kerala) It is also to be noted in this context that the offence u/s.138 of the Act is an offence which would be attracted on the ingredients above referred being satisfied. The statute also provides a presumption in favour of the holder which cannot be rendered otiose. […]
P.T. Manuel And Sons Vs CIT (Kerala High Court) We are of the view that the reasoning of the Tribunal is erroneous. A decision taken subsequently in another case is not part of the record of the case. A subsequent decision, subsequent change of law, and/or subsequent wisdom dawned upon the Tribunal, are not matters […]
Kans Wedding Centre Vs Commissioner Of Commercial Taxes (Kerala High Court) in the event the registered persons fail to file returns for a continuous period of six months, the proper officer can cancel the registration, but that has to be done by granting opportunity of hearing to the registered person. Rule 22 of the GST […]
Muhammed Shafi P. Vs NIA (Kerala High Court) Undisputed facts are as follows:NIA registered the above mentioned case alleging offences punishable under Sections 16, 17 and 18 of the Unlawful Activities (Prevention) Act, 1967 (“UA(P) Act”, in short). Accused persons were arrested by NIA on different dates and they have been confined to custody for […]
Varahamurthi Flexirub Industries Pvt. Ltd Vs State Tax Officer (Kerala High Court) Varahamurthi Flexirub Industries (P.) Ltd. (Petitioner) received an order of confirmation of penalty from the State Tax Officer (Respondents). The Petitioner had challenged the order of the Respondents in directing bank to invoke bank guarantee and to forward demand draft of value of […]
High court directed directed State Government to take appropriate decision on the aspect of inclusion of online gambling and online betting, within the purview of the Kerala Gaming Act, 1960, within a period of two weeks from today.
