Kerala High Court Allows Dealer To Correct Copy Of Stock Inventory Uploaded Along With Returns

The Kerala High Court has allowed the dealer to correct a copy of stock inventory uploaded along with returns.The bench of Justice Gopinath P. has observed that the mistake on the part of the petitioner-dealer was that she uploaded the stock inventory as of May 28, 2015, instead of the stock inventory as of March 31, 2015. The provisions of sub-rule (4A) of Rule 22 should be interpreted...

Court Can Look Beyond FIR To Quash Criminal Proceedings When They Are Vexatious Or Frivolous In Nature, Instituted To Wreak Vengeance: Kerala High Court

Justice A. Badharudeen of the Kerala High Court has held that the Court can look beyond an FIR to quash the criminal proceedings when they are manifestly vexatious, frivolous or instituted with an ulterior motive for wreaking vengeance. The Court observed that when the complainant is motivated due to extraneous reasons, he can make sure that the FIR contains the necessary ingredients of...

[Pantheerankavu Domestic Violence Case] Husband Accused Of Attempting To Strangle Wife With Cable Wire Moves Kerala High Court To Quash Criminal Proceedings

The husband and family in the Pantheerankavu Domestic Violence case have approached the Kerala High Court on 19/06/2024 to quash further proceedings in the crime registered against them. The petitioner claimed that the matter had been settled between the de-facto complainant/ wife of the 1st accused and they were ready to live together.Rahul P. Gopal was accused of domestic violence by his...

Kerala High Court Details Procedure By Which Third Party Can File An Application For Certified Copies

The Kerala High Court has emphasized that High Court Rules require a third-party who is seeking certified copies of any records of the proceedings other than the judgment or decree need to file a petition stating the reason for which the copy is required. The certified copies for these proceedings can be granted to a third party only on the orders of the Court.A Division Bench of Justice Anil...

Delay In Approaching Revision Authority Under Income Tax Act Can't Be Condoned: Kerala High Court

The Kerala High Court has held that the delay in approaching the revision authority under the Income Tax Act cannot be condoned.The bench of Justice A.K. Jayasankaran Nambiar and Justice Syam Kumar V.M. has observed that it was the same aspect of delay or limitation that prevented the Department from re-assessing the income of the appellant for the assessment years 2004–2005 and...

Plea In High Court Challenges Increased Work Days For Kerala Schools

A petition has been moved before the Kerala High Court against the new academic calendar 2024-25 as per which working days in aided and government schools have been enhanced from 205 to 220.The plea has been moved by the Kerala Pradesh School Teacher's Association, a recognized association of teachers of various government and aided schools.The matter will be heard by Justice Ziyad Rahman...

Kerala High Court Stays Single-Bench Order Which Held 'Malabar Parota' To Be Akin To 'Bread', Eligible To 5% GST

A Division Bench of the Kerala High Court has stayed the order of the single bench which held that Malabar 'Parota' was akin to 'bread' and was exigible at the rate of 5% GST and not 18% GST.The bench comprising Justice A.Muhamed Mustaque and Justice S. Manu ordered thus:“There shall be a stay of operation of the impugned judgment for a period of two months.” The Court issued a stay on...

[S.482 CrPC] During Quashing Proceedings, Court Has Duty To Look At Overall Circumstances To Assess Whether Criminal Case Was Initiated Maliciously: Kerala HC

The Kerala High Court has held that while exercising its inherent powers under Section 482 of CrPC to quash criminal proceedings, the court owes a duty to look into attending and overall circumstances above the averments made in the FIR or complaint to assess whether criminal proceedings were initiated maliciously.Justice A. Badharudeen observed that criminal proceedings initiated with...

Kerala High Court Issues Notice To Chief Minister Pinarayi Vijayan, Daughter Veena In CMRL Pay-Off Case

The Kerala High Court today issued notice to Chief Minister Pinarayi Vijayan, daughter Veena Thaikandiyil and other respondents in a revision petition filed by MLA Mathew A Kuzhalnadan against the dismissal of his complaint seeking vigilance enquiry into alleged illegal financial dealings between Cochin Minerals and Rutile Limited (CMRL) and Veena's Company Exalogic Solutions.Special...

Kerala High Court Weekly Round-Up: June 10 - June 16, 2024

Citations: 2024 LiveLaw (Ker) 342 – 361Nominal IndexBindulal V. S. & Others v State of Kerala and Others, 2024 LiveLaw (Ker) 342xxx v Director General of Police , 2024 LiveLaw (Ker) 343The Assistant Commissioner v Anis Mohammed Hussain, 2024 LiveLaw (Ker) 344Althaf J. Muhammed v The District Police Chief and Others, 2024 LiveLaw (Ker) 345Sathyabhama v State of Kerala, 2024 LiveLaw...

Failure Of Assessee To Update E-Mail Address With Dept.; Kerala High Court Dismisses Writ Petition Challenging Demand Notice

The Kerala High Court has dismissed the writ petition challenging the assessment order and notice of demand on the grounds that they were issued in violation of the principles of natural justice.The bench of Justice Murali Purushothaman has observed that when the petitioner-assessee is at fault, as they did not update or change the email address with the Department, they cannot...

Prerogative Of Govt. To Fix Income Limit For Encashment Of Earned Leave Salary For Income Tax Exemption: Kerala High Court

The Kerala High Court has held that it is the prerogative of the government to fix the limit of income from the encashment of earned leave salary for the purposes of exemption from payment of income tax. Unless the government issues a notification fixing the limit of income for earned leave salary, an employee cannot claim exemption from payment of income tax on the encashment of earned leave...