Luxury Tax U/S 5A Of Kerala Building Tax Act Is Constitutionally Valid, However, Demand Beyond 3 Years Is Unsustainable: High Court

The 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...

S.130 CSGT Act | Absence Of Express Reference To Conveyance In Confiscation Order Does Not Exclude It From Confiscation: Kerala High Court

The 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...

S.173 BNSS | Police Cannot Refuse To Register FIR On Complaint Sent From Abroad If Cognizable Offence Made Out: Kerala High Court

The 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.FactsThe petitioner is an Indian citizen, who is residing in Australia. In 2020, she had sent a complaint against her husband (Annexure A7), which was emailed to the Director General of Police (DGP), Kerala. Even though the DGP had forwarded the complaint to the Muttom Police Station,...

Assessment Proceedings Against Deceased Person Invalid Without Notice To Legal Heirs U/S 93 Of CGST Act: Kerala High Court

The 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. The wife/petitioner has challenged the orders on the ground that,...

'She's A Heroine Fighting For Justice; Why Can't Her Name Be 'Janaki'?' : Kerala High Court On CBFC's Objection To Suresh Gopi's Film

The Kerala High Court has once again questioned CBFC's objection to the use of name 'Janaki', another name for Hindu goddess Sita, in Suresh Gopi starrer 'JSK – Janaki v/s State of Kerala'.Noting that the protagonist, named Janaki, is a victim of sexual assault seeking justice in Court of law, Justice N. Nagaresh orally observed,“She is not a rapist. If a rapist is named as Rama,...

S.223 BNSS | Cognizance Without Hearing Accused? Kerala High Court Defers Appearance Of Revenue Official Before Trial Court In PMLA Case

The Kerala High Court has issued an interim order exempting former Revenue Divisional Officer Saji John and his wife Bindhu Saji from appearing before the CBI/ ED Court in Ernakulam in connection with a money laundering case, till July 03.The direction was passed on the duo's plea against summons, allegedly issued without giving them an opportunity of hearing in terms of Section 223(1)...

Goods Confiscated U/S 130 Of GST Act Can Be Released During Pendency Of Appeal If Not Auctioned: Kerala High Court

The 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...

Kerala High Court Weekly Round-Up: June 23 –29, 2025

Nominal Index [Citations: 2025 LiveLaw (Ker) 354 - 370]All Kerala Akshaya Entrepreneurs Confederation v. State of Kerala & Ors., 2025 LiveLaw (Ker) 354Prasath C. v. State of Kerala & Anr., 2025 LiveLaw (Ker) 355K. Ramachandran v. Gopi & Anr., 2025 LiveLaw (Ker) 356Kerala Private Hospital Association and Another v State of Kerala and Others & Connected Cases, 2025 LiveLaw...

Will Can Be Proved By Establishing That Signatures Of Executant, Witness Are In Their Handwritings If Attesting Witness Is Dead: Kerala HC

The Kerala High Court has clarified the procedure to be followed for providing proof of execution of documents required by law to be attested, including wills. According to the Court, Section 68 of the Evidence Act lays down the mode to be followed. Section 69 provides an alternative procedure when Section 68 cannot be resorted to.The judgment was passed by a Division Bench comprising...

Kerala High Court Initiates Suo Motu PIL To Inquire If Ex-CM VS Achuthanandan's Son Got IHRD's Directorship Due To Political Influence

The Kerala High Court on Friday (27th June) directed the Registry to register a suo motu case to look into whether Dr. V. A. Arun Kumar, who is the current Director of Institute of Human Resource Development (IHRD) got into the position due to his political connection. Dr. VA Arun Kumar is the son of former Chief Minister V. S. Achuthanandan. For context, Institute of Human Resources...

Assessment Based On DVO's Valuation Cannot Be Revised U/S 263 Of Income Tax Act In Absence Of Concrete Material: Kerala High Court

The Kerala High Court held that assessment based on DVO's (Department Valuation Officer) valuation cannot be revised under Section 263 of Income Tax Act in absence of concrete material. Justices A.K. Jayasankaran Nambiar and P.M. Manoj observed that “as on the date of invoking his power under Section 263 of the IT Act, the Commissioner could not have had a 'reason to believe' that...

'Not In Best Interest Of Education': Kerala High Court Expresses Concern Over 12 Varsities Functioning Without Regular Vice-Chancellor

The Kerala High Court expressed concern over the fact that 12 out of 13 Universities in the State having the Governor as the Chancellor, are functioning without a regular Vice-Chancellor. The Court while saying that this might be due to the disagreement between the members of the Senate and the Chancellor, opined that this was not in the best interest of the higher education.A division bench...