Kerala High Court Weekly Round-Up: July 7 – 13, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 389 - 413]Keerampara Service Co-operative Bank Ltd. v. The Income Tax Officer, 2025 LiveLaw (Ker) 389Prof. Dr. K.S. Anil Kumar v. State of Kerala and Ors., 2025 LiveLaw (Ker) 390M/s Ginger Fashions Pvt. Ltd. v. Union of India, 2025 LiveLaw (Ker) 391Mediacloud Studio Private Limited v. The Assessment Unit, 2025 LiveLaw (Ker) 392Manjusha K.P v. State of Kerala, 2025 LiveLaw (Ker) 393George Alexander @ Prince v. State of Kerala, 2025 LiveLaw (Ker) 394N P Rajani v Radha Nambidi Parambath, 2025 LiveLaw (Ker) 395M/s Luxe Panel Distributors v. The Additional Commissioner of Customs, 2025 LiveLaw (Ker) 396A One Milk Products Pvt. Ltd. v. State of Kerala, 2025 LiveLaw (Ker) 397XXX v State of Kerala and batch, 2025 LiveLaw (Ker) 398Sini K.V. vs. State of Kerala & Others, 2025 LiveLaw (Ker) 399Alamana Abdul Shaji Ummerkutty v. The Income Tax Officer, 2025 LiveLaw (Ker) 400Sudha v. State of Kerala and Ors., 2025 LiveLaw (Ker) 401Korambayil Hospital & Diagnostics Centre (P) Ltd.& Anr V. State Of Kerala And Ors., 2025 LiveLaw (Ker) 402Shekhar Kumar v. State of Kerala, 2025 LiveLaw (Ker) 403Saju v Shalimar Hardwares and Ors., 2025 LiveLaw (Ker) 404Sukanth Suresh P. v State of Kerala and Others, 2025 LiveLaw (Ker) 405State of Kerala v. Hana Fatima Ahinus, 2025 LiveLaw (Ker) 406X & Anr v Y, 2025 LiveLaw (Ker) 407Chandran v State of Kerala, 2025 LiveLaw (Ker) 408Sathy v. State of Kerala, 2025 LiveLaw (Ker) 409Kerala State United Nurses Association-Teachers Association & Anr. v. Union of India & Ors., 2025 LiveLaw (Ker) 410Manoj v. Kattappana Municipality & Anr., 2025 LiveLaw (Ker) 411Hana Fatima Ahinus v. State of Kerala, 2025 LiveLaw (Ker) 412 Mathai M.V. v. The Senior Enforcement Officer, 2025 LiveLaw (Ker) 413Judgments/ Orders This WeekKerala High Court Quashes Proceedings U/S 148 Of Income Tax Act Initiated Against Cancelled PAN NumberCase Title: Keerampara Service Co-operative Bank Ltd. v. The Income Tax OfficerCitation: 2025 LiveLaw (Ker) 389The Kerala High Court quashed Income Tax proceedings under Section 148 against co-operative society initiated on cancelled PAN.Justice Ziyad Rahman A.A. observed that the transactions pertain to the relevant assessment year were carried out based on the PAN card that was then in existence, which was later cancelled. By the time the proceedings of assessment were initiated by issuing a notice under Section 148, the assessee was issued with a new PAN card, wherein, the status of the assessee was shown as the AOP (Association of Persons).Bharat Mata Portrait Row: Kerala University Registrar Withdraws Plea Before High Court Against Suspension After Being ReinstatedCase Title: Prof. Dr. K.S. Anil Kumar v. State of Kerala and Ors.Citation: 2025 LiveLaw (Ker) 390Kerala University Registrar, Prof. Dr. K.S. Anil Kumar, on Monday (July 7) withdrew a plea before the High Court, challenging his suspension by the varsity's Vice Chancellor in view of his reinstatement by the Syndicate of the University, in connection with the Bharat Mata portrait row.When the matter came up for consideration, before Justice D.K. Singh, counsel for the Registrar submitted before the High Court that a withdrawal petition has been filed in light of the reinstatement of the Registrar by the Syndicate of the University.AD-I Banks Can Grant Extension For Export Drawback Claims; RBI's Direct Approval Not Mandatory: Kerala High CourtCase Title: M/s Ginger Fashions Pvt. Ltd. v. Union of IndiaCitation: 2025 LiveLaw (Ker) 391The Kerala High Court stated that AD-I banks authorized by RBI can grant extension for export drawback claims, RBI's direct approval not mandatory.Justice Ziyad Rahman A.A. stated that the Master Circular published in this regard indicates that it is not necessary that extension should come from the Reserve Bank of India itself as the AD-I bank are authorized to grant such extension.Income Tax | Serving SCN On Old Email After Updation Is Invalid, Despite Earlier Acknowledgement: Kerala High CourtCase Title: Mediacloud Studio Private Limited v. The Assessment UnitCitation: 2025 LiveLaw (Ker) 392The Kerala High Court stated that reply to one SCN on old email cannot justify non-service of subsequent notice on updated email.Justice Ziyad Rahman A.A. stated that “one of the notices issued under Section 142(1) of the Income Tax Act was indeed served to the assessee in the old email ID, which was after updating the email ID. The assessee also submitted a response to the said notice as well. However, that by itself cannot be a reason to reject the contentions put forward by the assessee.”Detenu Must Be Provided With Legible & Readable Documents, Failure To Do So Will Lead To Invalid Detention Order: Kerala High CourtCase Title: Manjusha K.P v. State of KeralaCitation: 2025 LiveLaw (Ker) 393The Kerala High court has recently held that the failure to provide legible and readable documents to detained persons will result in the detaining order becoming invalid.A...

Kerala High Court Weekly Round-Up: July 7 – 13, 2025

K. Salma Jennath

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