Revisional Powers U/S 56 KVAT Act Are Limited, Clarificatory Orders Have Only Prospective Effect: Kerala High Court

The Kerala High Court stated that revisional powers under Section 56 of the KVAT Act (Kerala Value Added Tax Act, 2003) are limited, and clarificatory orders only have a prospective effect. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that with reference to the power to issue clarification under Section 94 of the Act, the Commissioner has been empowered to hold...

Voluntarily Filed Returns Cannot Be Revised Through Additional Evidence Under Rule 29 ITAT Rules: Kerala High Court

The Kerala High Court held that voluntarily filed returns cannot be revised through additional evidence under Rule 29 of the ITAT Rules (Income Tax (Appellate Tribunal) Rules, 1963). Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 permits the Tribunal to admit additional evidence for any substantial cause. Justices A. Muhamed Mustaque and Harisankar V. Menon...

'Undermines Democracy': Plea In Kerala High Court Challenges BCI's 2400% Nomination Fee Hike For Contesting Elections To State Bar Councils

A writ petition has been filed before the Kerala High Court challenging the Bar Council of India's (BCI) decision to hike the nomination fee for State Bar Council elections from ₹5,000 to ₹1,25,000— a 2400% increase.The petition, filed by Advocate Rajesh Vijayan, enrolled in 1996 and a member of the Bar Council of Kerala (BCK) since 2019, argues that the decision is “arbitrary, illegal, unreasonable, and disproportionate,” violating both the Advocates Act, 1961 and the Bar Council of Kerala...

Kerala Co-Op Societies Rules | Person Proposing Nomination Of Another Candidate Not Disqualified From Contesting Elections: High Court

The Kerala High Court recently held that there is no provision under the Kerala Cooperative Societies Rules that disqualified a person from contesting in an election merely because he proposed the nomination of another candidate in the same constituency.The judgment was rendered by Justice K. Babu, who was considering a writ petition challenging the rejection of the petitioner's candidature...

Kerala High Court Monthly Digest: September 2025 [Citations: 538 - 616]

Nominal Index: [Citations: 2024 LiveLaw (Ker) 538 - 616]Dr Vinodkumar Jacob v The Vice Chancellor and Anr and Connected Matter, 2025 LiveLaw (Ker) 538C.P. Muhammed v. The Geologist and Ors. and connected cases, 2025 LiveLaw (Ker) 539Bindhu Kuniparambath v. The Joint Chief Controller of Explosives and Ors., 2025 LiveLaw (Ker) 540X v Abraham Mathai and Ors., 2025 LiveLaw (Ker) 541Abdul Jabbar...

Kerala High Court Orders Bank To Return Loan Defaulter's Pet Cat Stranded Inside Seized House

The Kerala High Court recently passed an interim order directing the State Bank of India to return to the loan defaulter his pet cat, which was trapped inside his house over which the bank had taken possession.The petitioner submitted before Justice Mohammed Nias C.P. that his cat was stuck inside the house, the secured asset, over which the bank had taken possession.In the plea, the...

Kerala High Court Makes AI-Based Transcription Tool Mandatory For Recording Of Witness Statements From November 01

The Kerala High Court has directed that all trial courts in the state must mandatorily record witness depositions using the Adalat.AI speech-to-text transcription tool from November 1, 2025.The decision comes after a successful pilot phase that began on February 1, 2025, in select courts in Ernakulam, including the Additional District and Sessions Court (for trials relating to atrocities...

Assessments U/S 17D Kerala General Sales Tax Act Must Be Finalised Within Reasonable Time Despite Absence Of Limitation Period: High Court

The Kerala High Court stated that the assessments under Section 17D Kerala General Sales Tax Act must be finalised within a reasonable period despite the absence of a limitation period. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that even when the statute does not provide for an outer time limit, the authority has to exercise jurisdiction within a reasonable time....

NCLT Approval Not Needed To Adjudicate Criminal Complaints In Cases Where Companies Were Wound Up By HC: Kerala High Court

The Kerala High Court has recently held that the leave of the National Company Law Tribunal is not needed to proceed with criminal complaints in cases where the companies have been ordered to be wound up by the High Courts in accordance with provisions of the Companies Act, 1956.Justice Viju Abraham was considering a report filed by the official liquidator seeking permission to proceed with...

Kerala High Court Forms High-Level Panel To Address Kochi's Sewer Network And Sewage Treatment Issues

The Kerala High Court has constituted a high-level study group to examine and propose long-term solutions to Kochi's chronic sewerage and sewage treatment problems.The order was passed by a Division Bench comprising Chief Justice Nitin Jamdar and Justice Basant Balaji while hearing a public interest litigation filed by the Apartment Owners Apex Association, Kerala concerning the sewer network...

Kerala High Court Appoints Former Judge As Observer To Oversee Selection Of Head Priests At Sabarimala & Malikappuram Temples

The Kerala High Court on Monday (September 29) appointed former high court judge Justice T.R. Ramachandran Nair as 'Observer' to oversee the selection process of Head Priests/Melsanthies at the Sabarimala Sree Dharma Sastha temple and Malikappuram Temples.The Division Bench of Justice Raja Vijayaraghavan V. and Justice K.V. Jayakumar passed the order while considering a suo motu...

Kerala High Court Dismisses Wife's Appeal To Back Out Of Mutual Divorce After Accepting Settlement Money

The Kerala High Court has recently dismissed a matrimonial appeal against a family court order filed by a wife seeking to back out from a petition for mutual divorce jointly filed by her along with her husband. The court dismissed the wife's claim who had refused to consent for divorce contending that she was deceived into a condition in the settlement agreement.The Division Bench of...