HIGH COURT OF KERALA Varahamurthi Flexirub Industries (P.) Ltd. v. State Tax Officer, Squad-VII, Palakkad A.M. BADAR, J. WP (C) NO.3900 OF 2021(J) FEBRUARY 16, 2021 JUDGMENT 1. Heard both sides. The petitioner, who has suffered an order of confirmation of penalty at the hands of the respondent-State Tax Officer, is challenging the action of the… Read More »
HIGH COURT OF KERALA Shajahan A.M. v. Assistant State Tax Officer ALEXANDER THOMAS, J. WP (C) NOS. 807 & 1289 OF 2020 JANUARY 29, 2020 P.N. Damodaran Namboodiri, Adv. for the Petitioner. M.M. Jasmine, Govt. Pleader for the Respondent. JUDGMENT 1. As the petitioner in these two cases is the same person, and as the issues raised in these… Read More »
Supply of medicines, consumables, surgical items, items such as needles, reagents, etc., used in laboratory, room rent used in the course of providing healthcare services to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be… Read More »
Kerala High Court Union of India Vs Shiyaad : WA. No. 2061 of 2017 Dated 29/03/2019 Union of India Vs Shiyaad (Kerala High Court) Respondents 1 to 3 in the writ appeal claim to be the members of an association by name ‘Plastic Recycling Industrial Association’. They sent Ext.P2 representation to the Goods and Services… Read More »
Issue : As seen from the detention notice, the petitioner carried an e-way bill, in which Part B remained unfilled. Held I hold that Exts.P5 to P7 notices of detention do not suffer from any legal infirmity. . If the petitioner wants the interim custody of the goods, it may comply with the statutory mandate… Read More »
HIGH COURT OF KERALA State Tax Officer v. Kerala Gujarat Cargo Express A. MUHAMED MUSTAQUE AND ASHOK MENON, JJ. W.A. NO. 969 OF 2018 WPC NO. 15489 OF 2018 MAY 15, 2018 P.R. Ajithkumar for the Respondent. JUDGMENT A. Muhamed Mustaque, J. – The State has come up on appeal challenging the interim order passed by the Single Bench ordering release of… Read More »
We do not understand how the State could take a contention that if the car had been driven into the State of Kerala from the U.T. Of Puthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also… Read More »
HIGH COURT OF KERALA Panel Source LLP v. Assistant State Tax Officer K. VINOD CHANDRAN AND ASHOK MENON, JJ. W.A. NO. 1907 OF 2018 OCTOBER 16, 2017 S. Anil Kumar for the Appellant. N. Nagaresh and Mohammed Rafiq, SR GP for the Respondent. JUDGMENT Vinod Chandran. J. – The Writ Appeal is filed against the judgment of the learned Single Judge. One… Read More »
HIGH COURT OF KERALA Sabitha Riyaz v. Union of India DAMA SESHADRI NAIDU, J. WP (C) NO. 34874 OF 2018 OCTOBER 31, 2018 Dr. K.P. Pradeep, Smt. Neena Arimboor, Smt. Rani Mumthas, Sanand Ramakrishnan, Smt. Anjana Kannath and T.T. Biju for the Petitioner. N. Nagaresh, Assistant Solicitor General for the Respondent. JUDGMENT 1. The petitioner, a trader, transported natural rubber. After generating e-way bill, she sent a consignment… Read More »
Held I restrain the authorities from invoking the bank guarantee under Ext.P5 till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation. HIGH COURT OF KERALA Safa Mill Stores v. Assistant State Tax Officer, Karukutty DAMA SESHADRI NAIDU, J. W.P. (C) NO. 29390 OF 2018 SEPTEMBER 6, 2018 Aji V.… Read More »