Pecuniary jurisdiction of DRT being enhanced to Rs.20 lakhs and above, the bar of jurisdiction under S. 18 of the Recovery Act, 1993 do not apply to recovery actions initiated under Kerala Revenue Recovery Act, 1968, by the Banks and Financial Institutions for recovery of debts below Rs.20 lakhs. — Kerala High Court The Federal Bank Ltd v. State of Kerala Hon’ble Justice P.V. Kunhikrishnan Decided on 11th August, 2023 For Petitioner : Advs. Mohan Jacob George, P.V. Parvathy, Reena ...

[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