Kerala High Court Weekly Round-Up: October 7 – October 13, 2024

Nominal Index [Citations: 2024 LiveLaw (Ker) 617 – 633]Shastra Sharman Namboothiripad and Others v State of Kerala, 2024 LiveLaw (Ker) 617Santhosh K S v State of Kerala & Connected Cases, 2024 LiveLaw (Ker) 618Suo Motu Proceedings Initiated by High Court v State of Kerala and Others, 2024 LiveLaw (Ker) 619Abdul Noushad @ Noushad Ahsani v State of Kerala, 2024 LiveLaw (Ker) 620Navas P K...

Decision To Treat Employees Quitting Service Due To Disability Differently From Those Retiring On Superannuation Is A Policy Matter: Kerala High Court

A single Bench of Kerala High Court comprising Justice N. Nagaresh dismissed a writ petition filed by P.K. Jayan, a goods auto driver, seeking enhancement of his disability pension under the Kerala Motor Transport Workers Welfare Fund Board Scheme. The court ruled that the petitioner was only entitled to the disability pension as per the Scheme's provisions, not the higher...

Section 74 Of CGST Act Can Be Invoked If Assessee Fails To Report Actual Sales To Evade Tax: Kerala High Court

The Kerala High Court stated that provisions of section 74 of CGST Act can be invoked if assessee fails to report actual sales to evade tax. The Bench of Justice Gopinath P. observed that “It is for the assessee to get his claim adjudicated by the statutory authorities under the CGST / SGST Acts. The procedure under Article 226 of the Constitution of India cannot be invoked...

Kerala High Court Allows Travancore Devaswom Board To Continue Selection Process Of Melsanthies Of Sabarimala, Malikappuram Temples

The Kerala High Court on Friday granted permission to the Travancore Devaswom Commissioner to publish the select lists of candidates for drawing the lots on October 17 for selection of Melsanthies (Head Priests) for Sabarimala and Malikappuram Devaswoms for the year 2024-25.The Sabarimala and Malikappuram Temple come under the Travancore Devaswom Board, and traditionally Melsanthies of...

Reassessment Proceedings Can't Be Initiated Against Deceased Assessee: Kerala High Court Directs Fresh Proceedings Against Legal Heir

Kerala High Court ruled that reassessment proceedings cannot be initiated against a deceased taxpayer (assessee). The Bench of Justice Gopinath P. observed that “the procedure contemplated by Section 148A of the Income Tax Act, 1961 contemplates the issuance of a show cause notice etc., before reassessment proceedings are commenced. This cannot be a mere...

Kerala High Court Orders Crime Branch Investigation Into Theft At Residence Of Former Kollam Bar Association President

The Kerala High Court has ordered a crime branch investigation into the theft conducted at the residence of the former President of the Bar Association of Kollam.The petitioner approached the Court alleging that inaction on the part of the police in investigating the theft that allegedly took place at his residence in April 2023. Justice Bechu Kurian Thomas ordered thus: “Petitioner is a...

Physical Contact During Resistance Is Not 'Unwelcome, Explicit Sexual Overture': Kerala HC Quashes FIR Against Teacher U/S 354, 354A(1) IPC

While quashing an FIR against a man booked under IPC Sections 354 and 354A(1) who allegedly had an altercation with a woman, the Kerala High Court observed that physical contact as part of resistance cannot be termed as an unwelcome and explicit sexual overtures. The order was passed in a plea moved by the Director of Youth Welfare and Member of the Syndicate Board of Cochin University of...

Kerala High Court Quarterly Digest: July - September, 2024 [Citations: 397 - 607]

Nominal Index [Citations: 2024 LiveLaw (Ker) 397 – 607]Sali T. v Keezhmadu Service Co-operative Bank, 2024 LiveLaw (Ker) 397Arshad v State of Kerala, 2024 LiveLaw (Ker) 398Association of Clinical Microbiologists and Biochemists v Akhil James and Others, 2024 LiveLaw (Ker) 399Satish Motilal Bidri v Union Of India, 2024 LiveLaw (Ker) 400N S Gopakumar v The Oriental Insurance Company Ltd.,...

“Only Three Days Were Given To Assessee To Respond To Show Cause Notice”: Kerala High Court Sets Aside Reassessment Order

The Kerala High Court set aside an order in reassessment proceedings that was issued without providing the assessee an opportunity to respond to the show cause notice. The Bench of Justice Gopinath P. observed that “the show cause notice was issued on 12-03-2024, giving only three days' time to the assessee to respond, and the order was issued on 20-03-2024………...

S.129 CGST/SGST Act | Penalty Only For Violations With Intent To Evade Tax Or Repeated Violations; Not For Minor Discrepancies : Kerala High Court

The Kerala High Court held that tax/ penalty under Section 129(1)(a) or 129(1)(b) of the CGST/ SCGST can be imposed only for violations which may lead to evasion of tax or which was done with the intention to evade or in case of repeated violations.Justice P. Gopinath observed:“It is declared that the provision of Section 129 of the CGST/ SGST Acts do not authorize the imposition of...

'Media Too Has Right To Free Speech': Kerala HC Refuses To Gag Reporting On Wayanad Rehabilitation But Calls For "Responsible Journalistic Conduct"

After reports purportedly criticizing the Kerala government and State Disaster Management Authority (KSDMA) over quantum of funds put towards rehabilitation process in landslide hit Wayanad, the Kerala High Court has called for responsible journalistic conduct from the media personnel.Though the Division Bench comprising Justice A.K.Jayasankaran Nambiar and Justice Syam Kumar V.M. refused to...

"We Need To Get Wayanad Back": Kerala High Court Seeks Centre's Response Over Non-Disbursal Of Relief Funds After Landslides

The Kerala High Court today sought response from the Central government regarding disbursal of funds for disaster relief in Wayanad.The Division Bench comprising Justice A.K.Jayasankaran Nambiar and Justice Syam Kumar V.M. had previously noted that the National Disaster Management Response Fund and the Prime Minister's Relief Fund have not released any amounts for Disaster Relief to the State...