[KVAT] Cancelling a compounding order even before issuing notice to the dealer proposing to cancel the order and without prior approval of the Deputy Commissioner is per se illegal. –– Kerala High Court M/S. Pallithara Jewellers v. Commercial Tax Officer Hon’ble Justice Shoba Annamma Eapen Decided on 2nd August, 2023 For Petitioner : Advs.S. Arun Raj & C.T. Suja For Respondents : Adv. V.K. Shamsudheen -GP For full textclick here

SC issues guidelines for filing written submissions and compilations before Constitution Benches and in important final hearing cases. For guidelinesclick here

Even though a Manager of Nationalised Bank is deemed to be a “public servant’ for the purpose of provisions under the PC Act, 1988 same cannot be extended to the IPC and the protection available under Section 197 of the Cr.P.C is not available to a Manager of Nationalised Bank since, the conditions in built under Section 197 of the Cr.P.C are not fulfilled – Supreme Court. Sreenivasa Reddy v. Rakesh Sharma & Anr. Hon’ble Justice B.R. Gavai & Hon’ble Justi...

Latest Amendments : The Integrated Goods And Services Tax (Amendment) Act, 2023 NO. 31 of 2023 For full textclick here The Central Goods And Services Tax (Amendment) Act, 2023 NO. 30 of 2023 For full textclick here

An arbitrary or unsubstantiated suspicion by itself cannot be a reason to convict an accused under Section 53A of Police Act. — Kerala High Court Petitioner was found in possession of a quinary idol and since he did not possess any document to prove his ownership of the idol he was charged with the offence under Section 53A of the Police Act for keeping in possession stolen property or property that could not be accounted for. However, till date, no one has complained of loss of any idol...