Kerala High Court Sets Aside Arbitral Award For Relying On Findings Of Set-Aside Award

The Kerala High Court has recently set aside an arbitral award after holding that the arbitrator committed a jurisdictional error by treating findings from an earlier arbitral award, which had already been set aside, as 'alive and final.'A bench comprising Chief Justice Soumen Sen and Justice Syam Kumar V. M. observed the arbitrator was required to consider the dispute afresh but failed to do so. Instead, the arbitrator proceeded on the assumption that conclusions recorded in the earlier...

Kerala High Court Quashes Panchayat Prosecution Over Tax Dues, Reiterates Recovery Must Fail First

The Kerala High Court has quashed criminal proceedings initiated by a grama panchayat against the General Manager of GTL Infrastructure Ltd. over alleged non-payment of panchayat tax in respect of mobile towers, holding that prosecution under the Kerala Panchayat Raj Act can be launched only after statutory recovery proceedings are first exhausted. A Single Bench of Justice C. S. Dias allowed a criminal miscellaneous case filed by the General Manager, who was the first accused in a complaint...

Real Estate Appellate Tribunal Can Remand Cases Despite No Express Power Under RERA: Kerala High Court

The Kerala High Court has recently held that the Real Estate Appellate Tribunal has the power to remand matters to the Real Estate Regulatory Authority for fresh consideration, even though the Real Estate (Regulation and Development) Act, 2016, does not expressly provide for such a power. The court dismissed appeals challenging a remand order passed by the tribunal and upheld the direction for reconsideration. Justice M.A. Abdul Hakhim said the tribunal's appellate powers are wide enough to...

Exemption Claims Under Kerala Building Tax Act Must Be Referred To Government: Kerala High Court

The Kerala High Court on 14 January held that when a claim for exemption under the Kerala Building Tax Act is raised, statutory authorities are obliged to refer the matter to the State Government and cannot independently reject the claim while completing assessment proceedings. The ruling was delivered by Justice Ziyad Rahman A.A. while allowing a writ petition filed by M/s VPK Motors Pvt. Ltd., which runs a Toyota dealership at Kannur, challenging the levy of building tax on its premises...

Two-Year GST Refund Limitation Starts From Date Of Correct Payment: Kerala High Court

Earlier this month, the Kerala High Court held that the two-year limitation period under the GST law to claim refunds begins from the date on which tax is paid under the correct head, and not from the date of an earlier mistaken payment. The ruling was delivered by Justice Ziyad Rahman A.A. while allowing a writ petition filed by Pushpagiri Medical Society, a registered non-profit organisation running a hospital and medical education institutions in Kerala. The Bench observed: “The right to...

New Constructions Cannot Be Taxed In Appeals Against Earlier Property Assessments: Kerala High Court

The Kerala High Court on 22 January held that new constructions cannot be brought to tax while deciding statutory appeals filed against earlier property tax assessments. It clarified that the scope of such appeals is confined to examining the validity of the existing demand and cannot be expanded to assess buildings constructed subsequently. A Bench of Justice Harisankar V. Menon observed: “The assessment as regards new constructions, if any, requires to be carried out with reference to the...

Tax Authorities Must Return Title Deed Given As Security Or Certify Its Loss: Kerala High Court

The Kerala High Court has clarified that where an assessee furnishes an original title deed to the tax Department as security, the authorities are duty-bound either to trace and return the document or to formally certify that it has been irretrievably lost. Justice Ziyad Rahman A.A., by a judgment delivered on 16 January, was deciding a writ petition filed by M/s Bash-P-International, a partnership firm earlier registered under the Kerala Value Added Tax Act, 2003 (KVAT Act). The Court...

Kerala High Court Holds GST Portal Upload As Valid Service, Dismisses Petition Filed After Two Years

On 19 January, the Kerala High Court dismissed a writ petition filed by Abhinaya Digital Solutions challenging a GST demand order, holding that uploading an order on the GST portal constitutes valid service and that a challenge filed more than two years after the order suffers from unexplained delay. Justice Ziyad Rahman A.A. declined to entertain the petition against an assessment order passed under the Central Goods and Services Tax Act, 2017, seeking recovery of input tax credit claimed on...

Assessee Entitled To Discharge Certificate Under Sabka Vishwas Scheme Despite Portal Closure

On 19 January, the Kerala High Court held that the Central tax authorities are legally obliged to issue a discharge certificate under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019, once the assessee has paid the full settlement amount within the prescribed time. The Court clarified that the non-functioning of the online portal cannot justify withholding the certificate. In such an event, the certificate had to be issued manually, establishing that payment under the scheme creates a...

Kerala High Court Refuses To Interfere With NCLT's Rejection Of Resolution Plan Despite 100% CoC Approval

The Kerala High Court has refused to interfere with the National Company Law Tribunal's rejection of a resolution plan for an insolvent company, even though it had received 100% approval from the Committee of Creditors. A Division Bench of Chief Justice Soumen Sen and Justice Syam Kumar V.M. held that the NCLT was acting within its jurisdiction in examining the resolution plan and that writ jurisdiction could not be invoked merely because the tribunal disagreed with the Committee of Creditors. ...

Kerala High Court Rejects Review Of Direction On KINFRA Lease Execution In Favour Of ALKARSF

The Kerala High Court has dismissed a delayed review petition, refusing to reopen its earlier order that allowed the Kerala Industrial Infrastructure Development Corporation (KINFRA) to consider execution of a lease in favour of ALKARSF Apparels Pvt. Ltd. A Division Bench of Justice Bechu Kurian Thomas and Justice C. Jayachandran held that no fraud or suppression of material facts was made out. The court also found that the review plea was an afterthought, raised only after an adverse decision...

Kerala High Court Upholds Order Against Detention Of Hindustan Coca-Cola's Goods In GST Dispute

The Kerala High Court has dismissed a writ appeal filed by the state tax authorities against Hindustan Coca Cola Private Limited over the detention of its goods during transit under the GST Act. The court held that the detention was not justified because the consignment was accompanied by all required documents. A Division Bench of Justice V.G. Arun and Justice Harisankar V. Menon said proceedings under Section 129 of the Central and State GST Acts were not called for in the facts of the...