Kerala High Court Weekly Round-Up: October 14- 20, 2024

Nominal Index [Citations: 2024 LiveLaw (Ker) 634-652]Romi K J @Romy v State of Kerala, 2024 LiveLaw (Ker) 634K.T. Saidalavi v. The State Tax Officer, 2024 LiveLaw (Ker) 635Transformers And Electricals Kerala Ltd. v. The Commissioner Of Central Tax And Central Excise Central Revenue Building, 2024 LiveLaw (Ker) 636Fisal Khan v State of Kerala, 2024 LiveLaw (Ker) 637State of Kerala v Ismail and Others, 2024 LiveLaw (Ker) 638Angel Mary J N v State of Kerala & Others, 2024 LiveLaw (Ker) 639Muhammad Iliyas v State of Kerala, 2024 LiveLaw (Ker) 640Jillet K T & Another v State of Kerala & Others, 2024 LiveLaw (Ker) 641Ashok Kumar v Hassainar, 2024 LiveLaw (Ker) 642Fr. K. K. Mathews, Son of Kuriakose v Rev. Fr. C. K. Issac Cor Episcopa and Connected cases, 2024 LiveLaw (Ker) 643XXX v State of Kerala, 2024 LiveLaw (Ker) 644Sojith v State of Kerala and Another, 2024 LiveLaw (Ker) 645Muhammed Haroon v State of Kerala, 2024 LiveLaw (Ker) 646Hamjith v State of Kerala, 2024 LiveLaw (Ker) 647O. P. Ashraf v The State of Kerala and Others, 2024 LiveLaw (Ker) 648XXX v State of Kerala, 2024 LiveLaw (Ker) 649Kumar S v. Union of India, 2024 LiveLaw (Ker) 650Krishna Agencies v. The Superintendent, Central Tax & Central Excise, Kayamkulam Range, 2024 Live Law (Ker) 651Dr Jacob Mani v State of Kerala, 2024 LiveLaw (Ker) 652Judgments/Orders This WeekKerala HC Grants Pre-Arrest Bail To Husband Accused Of Abetting Wife's Suicide, Cites SC Judgment On Different 'Suicidable PatternsCase Title: Romi K J @Romy v State of KeralaCitation: 2024 LiveLaw (Ker) 634The Kerala High Court recently granted pre-arrest bail to a man, accused of abetting the suicide of his wife, after noting that there was no prima facie evidence suggesting the commission of the offence and that the deceased had never complained of any physical or mental harassment by the husband prior to her death.In doing so the court further observed that the matter requires an investigation and is "ultimately" to be decided at the time of trial.A single judge bench of Justice C S Dias further held that there is "no prima facie" evidence to prove that the husband had physically or mentally harassed the deceased wife, abetting her suicide.Issuance Of Summons U/S 70 Of CGST Act Doesn't Initiate Proceedings U/S 6(2)(B) Of CGST Act: Kerala High CourtCase Title: K.T. Saidalavi v. The State Tax OfficerCitation: 2024 LiveLaw (Ker) 635The Kerala High Court held that the initiation of an enquiry or the issuance of summons under Section 70 of the CGST Act cannot be deemed to be initiation of proceedings for the purpose of Section 6(2)(b) of the CGST Act. The Bench of Justice Gopinath P. observed that “The term 'initiation of any proceedings' is no doubt a reference to the issuance of a notice under the provisions of the CGST/SGST Acts and the initiation of an enquiry or the issuance of summons under Section 70 of the CGST/SGST Acts cannot be deemed to be initiation of proceedings for the purpose of Section 6(2)(b) of the CGST/SGST Acts.”Assessee Can't Claim ITC For Transportation If Costs Aren't Included In Assessable Value Of Goods For Payment Of Central Excise Duty: Kerala HCCase Title: Transformers And Electricals Kerala Ltd. v. The Commissioner Of Central Tax And Central Excise Central Revenue BuildingCitation: 2024 LiveLaw (Ker) 636The Kerala High Court stated that assessee cannot claim input tax credit for transportation services if transportation costs are not included in assessable value of goods for payment of central excise duty. The Division Bench of Justices A.K. Jayasankaran Nambiar and Syam Kumar V.M. observed that “………the assessee did not include the transportation costs in the assessable value of the goods for the purposes of payment of Central Excise duty. Under such circumstances, the assessee cannot claim in input tax credit in respect of the transportation services availed by it for the purposes of transporting the goods from the place of removal to the buyer's premises.”Having Sexual Intercourse, Being Naked In Front Of Minor Amounts To Sexual Harassment U/S 11 Of POCSO Act: Kerala High CourtCase Title: Fisal Khan v State of KeralaCitation: 2024 LiveLaw (Ker) 637The Kerala High Court has stated that having sexual intercourse, after getting naked, in front of a minor child would amount to sexual harassment of a child defined under Section 11, and punishable under Section 12 of the POCSO Act.Justice A. Badharudeen stated that exhibiting any part of the body with the intention that it would be seen by a child would amount to sexual harassment.“To be more explicit, when a person exhibits naked body to a child, the same is an act intending to commit sexual harassment upon a child and therefore, the offence punishable under Section 11(i) read with 12 of the POCSO Act would attract. In this case, the allegation is that the accused persons engaged in sexual intercourse after being naked, even without locking the room and allowed the entry of the minor in the room, so that the...

Kerala High Court Weekly Round-Up: October 14- 20, 2024

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Kerala High Court Weekly Round-Up: October 14- 20, 2024

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