Kerala High Court
CGST Act | Once Returns Are Filed Within Time Period U/S 16(5), Limitation U/S 16(4) Loses Significance: Kerala High Court Allows ITC Claim
The Kerala High Court held that Section 16(5) of the CGST Act (Central Goods and Services Tax Act, 2017), being a non-obstante provision, overrides the time limit prescribed under Section 16(4) once returns are filed within the cut-off date specified therein. Section 16(4) of the Central Goods and Services Tax Act, 2017 specifies that no registered person can take Input Tax Credit...
Sabarimala Gold Theft: Kerala High Court Reserves Verdict In Bail Plea Of Former Devaswom Board Official N Vasu
The Kerala High Court on Tuesday (December 16) reserved its verdict in the regular bail application of 75-year-old former Travancore Devaswom Board official N. Vasu, who is arrayed as the third accused in the crime relating to the misappropriation of gold from the door frames of Sabarimala temple.The case was heard in detail today and yesterday by Justice A. Badharudeen.Vasu has taken an...
Income Tax Act | Upkeep & Maintenance Expenses For Rubber Replantation Are Revenue Expenditure, Deductible U/S 37: Kerala High Court
The Kerala High Court held that expenditure incurred on the upkeep and maintenance of rubber trees, including expenses relating to replantation and replacement, is revenue in nature and therefore allowable as a deduction under Section 37 of the Income Tax Act, 1961. Section 37 of the Income Tax Act, 1961, provides that expenses incurred by businesses for raising loans are eligible...
Kerala High Court Stays ED Show Cause Notice Against KIIFB Over Alleged FEMA Violations In Use Of Masala Bond Funds
The Kerala High Court has granted an interim stay of the Enforcement Directorate's show cause notice against Kerala Infrastructure Investment Fund Board (KIIFB) relating to the utilisation of funds raised through Masala Bonds. Justice V G Arun, while issuing the interim stay stated, "Above discussion leads to the prima facie conclusion that the question involved requires detailed...
“Neither Airport Nor Immigration Authorities Made Arrangements To Send Suraj Lama Home”: Police Tells Kerala HC Over Missing Kuwait Deportee
The Deputy Superintendent of Police, Aluva has filed a report before the Kerala High Court in connection with the investigation into the disappearance Suraj Lama, who has been missing since October 5 after he arrived in Kochi from Kuwait following his deportation.The report was submitted before the division bench comprising Justice Devan Ramachandran and Justice M.B. Snehalatha, which...
Kerala Judicial Officers' Association Seeks High Court's Action Against Cyber Attack Of Judge Who Decided Actor Rape Case
The Kerala Judicial Officers' Association (KJOA) has made a request to the Kerala High Court to initiate action against persons that have made disparaging remarks against Smt. Honey M. Varghese, Principal District and Sessions Judge, Ernakulam for the verdict in the actress rape case.Calling it an "unprecedented incident of public scandalisation" of a sitting judge, KJOA has sought contempt...
Private Banks Not Amenable To Writ Jurisdiction: Kerala High Court Sets Aside ₹50K Cost Imposed On South Indian Bank
The Kerala High Court recently set aside a Single Bench's order that imposed a cost of ₹50,000 on South Indian Bank, a private commercial bank, which had not returned the original title deeds of its customers 9 years after the closure of their joint loan account.The Division Bench comprising Justice Arvind Sushrut Dharmadhikari and Justice Syam Kumar V.M. held that the writ petition was...
Authorities Bound To Effect Transfer Of Registry, Change 'Patta' Based On Decree Of Competent Civil Courts: Kerala High Court
The Kerala High Court recently clarified that the authorities are bound to effect transfer of registry based on the decrees of competent courts and that title deeds can be revised from time to time based on judicial decisions.Justice Viju Abraham was considering a plea filed seeking a direction to the District Collector to issue the title deed of 'pokkuvaravu patta' in the name of the...
Bank Not 'Assessee In Default' For Not Deducting TDS On Interest After Accepting Form 15H From Senior Citizens: Kerala High Court
The Kerala High Court held that once a bank accepts valid Form 15H declarations from senior citizen depositors under Section 197A(1C) of the Income Tax Act, it cannot be treated as an “assessee in default” for non-deductions of TDS (deduct tax at source) on interest income. Justices A. Muhamed Mustaque and Harisankar V. Menon examined whether the bank (appellant) has to be treated...
Kerala High Court Weekly Round-Up: December 08 - December 14, 2025
Nominal Index [Citations: 2025 LiveLaw (Ker) 814 - 823]Manoharan D. and Ors. v. and Kerala State Beverages (Manufacturing and Marketing) Corporation and Ors. connected cases, 2025 LiveLaw (Ker) 814Mohan Abraham v State of Kerala, 2025 LiveLaw (Ker) 815 M/s T P Trading Company v. The Transport Commissioner (Kerala State), 2025 LiveLaw (Ker) 816Sajid Pasha And Ors. V.S.Abdunnasir. P And Ors.,...
Kerala High Court Extends Interim Protection From Arrest Granted To MLA Rahul Mamkootathil In Rape & Miscarriage Case
The Kerala High Court on Monday (December 15) extended the interim protection from arrest granted to Palakkad MLA Rahul Mamkootathil in the rape and miscarriage case alleged against him. Justice K. Babu posted the matter to Thursday (December 18) for consideration and extended the interim order till then.Earlier, he had approached the Principal District and Sessions Court,...
S.125 CrPC | Valid Re-Marriage With Ex-Husband Presumed Only If Dissolution Of Muslim Woman's Intervening Marriage Proved: Kerala High Court
The Kerala High Court recently clarified that a presumption under Section 125 CrPC of a valid re-marriage between a Muslim man and his ex-wife can arise only if her subsequent marriage, its consummation and dissolution are proved even though they have been co-habiting for long.Dr. Justice Kauser Edappagath was considering a revision preferred by a Muslim man challenging the Family Court's...