Kerala High Court Weekly Round-Up: June 30 – July 6, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 371 - 388]Nikhil Ayyappan v. State of Kerala, 2025 LiveLaw (Ker) 371Geetha K.K v. Assistant Commissioner, 2025 LiveLaw (Ker) 372XXX v. State of Kerala and Ors., 2025 LiveLaw (Ker) 373Asgar Ali v. Union of India, 2025 LiveLaw (Ker) 374Ison George v. State of Kerala, 2025 LiveLaw (Ker) 375Dr. Kanthanathan R. v. State of Kerala and Ors., 2025 LiveLaw (Ker) 376Suresh M. V. v. State of Kerala and Others, 2025 LiveLaw (Ker) 377M/s Cappithan Agencies v. Commissioner of Customs, 2025 LiveLaw (Ker) 378Vimala Sneham and Ors. v. Babu Joseph, 2025 LiveLaw (Ker) 379XXX v. City Police Commissioner, Kochi and Ors., 2025 LiveLaw (Ker) 380M/s Premier Marine Foods v. Union of India, 2025 LiveLaw (Ker) 381Manu Valiyaveettil Madhu v. Additional Commissioner of Customs, 2025 LiveLaw (Ker) 382Dr. Ciza Thomas v. State of Kerala and Ors., 2025 LiveLaw (Ker) 383XXX v. State of Kerala and Anr., 2025 LiveLaw (Ker) 384Salim Aboobacker v. The Income Tax Officer, 2025 LiveLaw (Ker) 385Sherly Thomas Nalpathamkalam v. State of Kerala, 2025 LiveLaw (Ker) 386Thomas Joseph v. Union of India, 2025 LiveLaw (Ker) 387Titus v. State of Kerala and Anr., 2025 LiveLaw (Ker) 388Judgments/ Orders This WeekGoods Confiscated U/S 130 Of GST Act Can Be Released During Pendency Of Appeal If Not Auctioned: Kerala High CourtCase Title: Nikhil Ayyappan v. State of KeralaCitation: 2025 LiveLaw (Ker) 371The Kerala High Court has stated that goods confiscated under Section 130 GST Act can be released during pendency of appeal if not yet auctioned.Justice Ziyad Rahman A.A. was addressing the case where the grievance of the assessee/petitioner is against confiscation order passed by the Enforcement Officer/2nd respondent, under Section 130 of the GST Act.Assessment Proceedings Against Deceased Person Invalid Without Notice To Legal Heirs U/S 93 Of CGST Act: Kerala High CourtCase Title: Geetha K.K v. Assistant CommissionerCitation: 2025 LiveLaw (Ker) 372The Kerala High Court stated that assessment proceedings against deceased person invalid without notice to legal heirs under Section 93 CGST Act.Justice Ziyad Rahman A.A. addressed the issue where the wife of the deceased, challenged the GST DRC-07 summary order issued in the name of her deceased husband.. S.173 BNSS | Police Cannot Refuse To Register FIR On Complaint Sent From Abroad If Cognizable Offence Made Out: Kerala High CourtCase Title: XXX v. State of Kerala and Ors.Citation: 2025 LiveLaw (Ker) 373The Kerala High Court has held that the police cannot refuse to register an FIR (First Information Report) if a cognizable offence is made out, even in cases where the complaint was forwarded from a foreign country.In the judgment, Dr. Justice Kauser Edappagath observed that the concept of 'Zero FIR' has been given statutory recognition by virtue of Section 173 of the Bharatiya Nyaya Sanhita (BNSS), 2023.S.130 CSGT Act | Absence Of Express Reference To Conveyance In Confiscation Order Does Not Exclude It From Confiscation: Kerala High CourtCase Title: Asgar Ali v. Union of IndiaCitation: 2025 LiveLaw (Ker) 374The Kerala High Court stated that absence of an express reference to the conveyance in the confiscation order does not exclude it from confiscation.Justice Ziyad Rahman A.A. stated that merely because of the reason that, while ordering the confiscation in the order, the conveyance was not specifically included, it cannot be assumed that, the conveyance of the assessee was exonerated from the confiscation proceedings.Luxury Tax U/S 5A Of Kerala Building Tax Act Is Constitutionally Valid, However, Demand Beyond 3 Years Is Unsustainable: Kerala High CourtCase Title: Ison George v. State of KeralaCitation: 2025 LiveLaw (Ker) 375The Kerala High Court stated that luxury tax under Section 5A Of Kerala Building Tax Act is constitutionally valid post 101st Amendment to the Constitution but a demand that extends to more than three years prior to the date of the demand notice cannot be legally sustained.Justices A.K. Jayasankaran Nambiar and P.M. Manoj opined that “Entry 49 of List II of the 7th Schedule to the Constitution deals with 'taxes on lands and buildings' and so long as the charge under Section 5A of the Kerala Building Tax Act can be traced to the power of the State Legislature under Article 246 r/w Entry 49 of the List II of 7th Schedule to the Constitution, the argument against legislative competitiveness must necessarily fail.”Ragging | UGC Regulations Not Enough; Stringent Law With Severe Punishments Needed : Kerala High CourtCase Title: Dr. Kanthanathan R. v. State of Kerala and Ors. and Connected caseCitation: 2025 LiveLaw (Ker) 376The Kerala High Court had recently observed that the State must frame stringent anti-ragging law with severe punishments for ragging in educational institutions. The Court opined that though the UGC Regulations are stringent, they are not enough to completely curb the practice of ragging.The observation was made by Justice D.K....

Kerala High Court Weekly Round-Up: June 30 – July 6, 2025

K. Salma Jennath

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