Assessee's Medical Condition Not Sufficient To Excuse Four-Year Delay In Filing Appeal: Kerala High Court Declines Condonation Of Delay
1 month ago

Assessee's Medical Condition Not Sufficient To Excuse Four-Year Delay In Filing Appeal: Kerala High Court Declines Condonation Of Delay

Live Law  

The Kerala High Court stated that the medical condition cited by the assessee is not sufficient grounds to justify condoning a four-year delay in filing the appeal. Admittedly, the assessee filed appeals against the orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be filed had been issued.” In this case, Orders were issued on 11.02.2020 and 12.02.2020 under Section 62 of the CGST/SGST Acts. Admittedly, the assessee filed appeals against the orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be filed had been issued. The contention of the assessee that he was sick and advised bed rest due to fatty liver disease has to be taken with a pinch of suspicion, added the bench.

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History of this topic

Orissa High Court Quashes Order After Assessee Fails To Prosecute Appeal Due To Ongoing Medical Treatment
2 weeks, 4 days ago

Orissa High Court Quashes Order After Assessee Fails To Prosecute Appeal Due To Ongoing Medical Treatment

Live Law  

The Orissa High Court, considered that the assessee was unwell and undergoing medical treatment at the time the notices regarding his appeal were served and accordingly quashed the order demanding liability for unpaid tax. In this case, the assessee/petitioner failed to attend scheduled hearings due to ongoing medical treatment. The Court considered that the assessee was unwell and was going …

When There Is No Appeal Provision Provided By Law, Judgment Made In Appeal Is Non-Est: Kerala High Court
1 month, 1 week ago

When There Is No Appeal Provision Provided By Law, Judgment Made In Appeal Is Non-Est: Kerala High Court

Live Law  

The Kerala High Court stated that when there is no appeal provision given in law, then the judgment made in appeal was non-est in law and could be ignored. The Court was considering the challenge against an order issued by the Sessions Judge, dismissing Magistrate's order when there was no provision provided for appeal. When such a remedy is not …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
5 months ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal
5 months, 1 week ago

Tax Effect In Appeals Below Monetary Limit Of Rs.1 Crore; Kerala High Court Dismisses ​​Dept's Appeal

Live Law  

The Kerala High Court has held that the tax effect in the appeals filed by the income tax department pertaining to assessment years 2006–07, 2007–08, 2008–09, 2009–10, and 2010–11 is well below the monetary limit of Rs. 3 of 2018 issued by the Central Board of Direct Taxes, appeals cannot be maintained by the revenue before the High Court if …

Right To Relief Lost: Karnataka High Court Dismisses Plea Filed After 44 Yrs Challenging Land Acquisition Proceedings From 1978
5 months, 1 week ago

Right To Relief Lost: Karnataka High Court Dismisses Plea Filed After 44 Yrs Challenging Land Acquisition Proceedings From 1978

Live Law  

Observing that “Forty four years is too long a time to maintain legal action. With passage of such protracted time, the right to relief is lost,” the Karnataka High Court dismissed an appeal filed by an appellant questioning the land acquisition proceedings initiated and completed in the year 1978. A division bench of Chief Justice N V Anjaria and Justice …

Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court
6 months ago

Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court

Live Law  

The Kerala High Court has held that based on the material obtained during the search, the Assessing Officer, who gets the jurisdiction to re-open the assessments, can do so in respect of the individual assessment years comprised in the block period of six years only if the material obtained during the search under Section 132 of the Income Tax Act, …

Legal Representatives Of Appellant In Second Appeal Are Entitled To Re-Submit Appeal Which Was Returned For Curing Defects: Kerala High Court
6 months ago

Legal Representatives Of Appellant In Second Appeal Are Entitled To Re-Submit Appeal Which Was Returned For Curing Defects: Kerala High Court

Live Law  

The Kerala High Court has declared that an applicant can resubmit an appeal instituted by a person under whom the applicants claim. The Court clarified that legal representatives of an appellant in a Regular Second Appeal are entitled to re-submit the appeal which was returned for curing the defects. Justice K. Babu held: “The principle emerges is that the right …

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal
7 months, 1 week ago

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal

Live Law  

The Supreme Court disposed of the writ petition filed before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. The order was passed after Senior Advocate R Basant, appearing for the State, informed the Court that the state was withdrawing the writ petition from the High Court. …

Plea In Kerala High Court Seeks Appointment Of Judicial Member To Upcoming Vacancy In State's Real Estate Appellate Tribunal
7 months, 1 week ago

Plea In Kerala High Court Seeks Appointment Of Judicial Member To Upcoming Vacancy In State's Real Estate Appellate Tribunal

Live Law  

Social Justice Vigilance Forum, a registered society under the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955, has approached the Kerala High Court seeking appointment of a Judicial Member in the Kerala State Real Estate Appellate Tribunal due to an expected vacancy that would arise from May 28, 2024. The Act was implemented in Kerala on May 01, …

Kerala High Court Quashes Assessment Order Issued Without Effective Hearing Due To Technical Issues With Link Provided For Video Conferencing
8 months, 1 week ago

Kerala High Court Quashes Assessment Order Issued Without Effective Hearing Due To Technical Issues With Link Provided For Video Conferencing

Live Law  

The Kerala High Court has quashed an assessment order passed under the Income Tax Act on finding that the assessee was not provided an effective hearing. Allowing the writ petition, Justice Dinesh Kumar Singh held that the impugned assessment order was issued contrary to the principles of natural justice since there was no effective hearing. The bench said: “Considering the …

[LARR Act, 2013] Kerala High Court Declines To Condone Delay In Filing Appeal After Expiry Of Maximum Period Of 120 Days
9 months, 3 weeks ago

[LARR Act, 2013] Kerala High Court Declines To Condone Delay In Filing Appeal After Expiry Of Maximum Period Of 120 Days

Live Law  

The Kerala High Court has stated that the maximum time period for filing an appeal against an award as per Section 74 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation & Resettlement Act, 2013 is 120 days. The Division Bench comprising Justice A.Muhamed Mustaque and Justice Shoba Annamma Eapen while declining to condone the delay in …

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court
11 months, 3 weeks ago

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court

Live Law  

The Kerala High Court has held that the assessee cannot indefinitely seek time in response to a show cause notice.The bench of Justice Dinesh Kumar Singh has observed that petitioners cannot go on asking for a time one after another in response to the show cause notice issued one after another. The Kerala High Court has held that the assessee …

No Concession For Dilatory Tactics: Kerala High Court Refuses To Condone 10 Yrs Delay In Filing Appeal
1 year, 1 month ago

No Concession For Dilatory Tactics: Kerala High Court Refuses To Condone 10 Yrs Delay In Filing Appeal

Live Law  

The Kerala High Court recently refused to condone a delay of 3,366 days in filing an appeal against the judgment and decree passed by a Munsiff Court in a civil suit. The appellant herein had filed an application before the Sub Court, Sulthanbathery, seeking condonation of delay of 3,366 days in filing an appeal against the decree and judgment in …

Limitation Act Applies To Commercial Disputes But Delay Can Be Condoned Only In Exceptional Cases: Kerala High Court
1 year, 2 months ago

Limitation Act Applies To Commercial Disputes But Delay Can Be Condoned Only In Exceptional Cases: Kerala High Court

Live Law  

The Kerala High Court on Tuesday condoned a delay of 25 days in filing an appeal under the Commercial Courts Act, 2015, on the ground that such delay had not resulted in any loss on the part of the opposite party. The Division Bench comprising Justice Anil K. Narendran and Justice Sophy Thomas though took note of the intent of …

No Bar In Assessee Seeking Restoration Of Appeal After Being Unsuccessful In Availing Amnesty Scheme: Supreme Court
1 year, 3 months ago

No Bar In Assessee Seeking Restoration Of Appeal After Being Unsuccessful In Availing Amnesty Scheme: Supreme Court

Live Law  

The Supreme Court has ruled that since appeal is a statutory remedy, the assessee cannot be barred from seeking restoration of the appeal which was withdrawn by him as a pre-condition for availing the benefit under an Amnesty scheme, if the assessee is subsequently unsuccessful in availing the benefit of the scheme. The court thus set aside the order of …

Leaving India And Unable To Receive Notice Is Not The Commission’s Responsibility, Kerala State Commission Refuses To Condone 2,279-Day Delay In Filing Appeal
1 year, 4 months ago

Leaving India And Unable To Receive Notice Is Not The Commission’s Responsibility, Kerala State Commission Refuses To Condone 2,279-Day Delay In Filing Appeal

Live Law  

Recently, the State Consumer Disputes Redressal Commission in Thiruvananthapuram bench, comprising of Ajith Kumar, Beena Kumary, and Radhakrishnan K.R., refused to condone a delay of 2,279 days in filing of an appeal and held that condonation of delay could not be claimed as a matter of right. 50,000 as compensation for the deficient service to the Mr Jayagopal K.. Aggrieved …

Family Court Can't Dispose Application For Time Bound Adjudication Merely Saying 'Case Will Be Disposed At Earliest', Must Fix Time Frame: Kerala HC
1 year, 8 months ago

Family Court Can't Dispose Application For Time Bound Adjudication Merely Saying 'Case Will Be Disposed At Earliest', Must Fix Time Frame: Kerala HC

Live Law  

The Kerala High Court on Monday held that when an application is filed seeking time bound disposal of a matter, the family court cannot dispose such an application passing an order that the case “will be disposed of at the earliest”.A division bench of Justice Anil K. Narendran and Justice P.G. The Kerala High Court on Monday held that when …

Application For Condonation Of Delay Not Required When Victim Appeals Against Acquittal, Affidavit Explaining Delay Sufficient: Kerala High Court
1 year, 9 months ago

Application For Condonation Of Delay Not Required When Victim Appeals Against Acquittal, Affidavit Explaining Delay Sufficient: Kerala High Court

Live Law  

The Kerala High Court on Tuesday held that when a victim belatedly files an appeal against a judgement of acquittal, it is not essential to file an application for condonation of delay and that an affidavit explaining the delay would suffice. If the Appellate Court is satisfied with the explanations offered, the court is entitled to proceed to consider admission …

Delay In Filing Appeal; Incorrect Particulars: Supreme Court Imposes Rs One Lakh Costs On UP Government For Casual Approach
2 years ago

Delay In Filing Appeal; Incorrect Particulars: Supreme Court Imposes Rs One Lakh Costs On UP Government For Casual Approach

Live Law  

Pointing out that the State litigation cannot be so 'casual', the Supreme Court of India recently rapped the Uttar Pradesh government for filing an appeal plea quite belatedly, with incorrect particulars. "A cursory reference to the pandemic situation is baseless for the reason that no such situation was prevalent on the date of passing of the order by the High …

Cases Pending For Years, Introspection By Judiciary Necessary; Otherwise People Will Lose Faith: Kerala High Court Issues Directions To Registry
2 years, 1 month ago

Cases Pending For Years, Introspection By Judiciary Necessary; Otherwise People Will Lose Faith: Kerala High Court Issues Directions To Registry

Live Law  

Commenting on the delay in adjudication of cases, the Kerala High Court recently observed that introspection by the judiciary is also necessary or otherwise, people will lose faith in the system.The court directed its Registrar General and Registrar to bring to the Chief Justice's notice the old writ petitions pending in different jurisdictions and take appropriate steps in. Commenting on …

Cases Valued Below ₹10 Lakhs Pending Before Commercial Courts Need Not Be Transferred Despite Increase In Pecuniary Limit: Kerala High Court
2 years, 4 months ago

Cases Valued Below ₹10 Lakhs Pending Before Commercial Courts Need Not Be Transferred Despite Increase In Pecuniary Limit: Kerala High Court

Live Law  

The Kerala High Court on Tuesday held that cases pending before commercial courts in the State as on 18.03.2022 which have a pecuniary value less than Rs.10 lakh shall continue before the commercial courts.Justice A. Badharudeen observed that a transfer of such pending cases was not necessary since the Government Order increasing the pecuniary limit of commercial courts did not …

Art 226 | Writ Court Not Refrained From Granting Relief To Which Party Is Entitled Merely Because That Specific Relief Is Not Sought: Kerala HC
2 years, 4 months ago

Art 226 | Writ Court Not Refrained From Granting Relief To Which Party Is Entitled Merely Because That Specific Relief Is Not Sought: Kerala HC

Live Law  

The Kerala High Court on Wednesday, while allowing a writ appeal, observed that the Court exercising power under Article 226 of the Constitution could not refrain from granting a relief to which a party is entitled, merely for the reason that a specific relief had not been sought in petition. Suresh Kumar and Justice C. S. Sudha, observed that, Merely …

Plea Of Adjustment Should Be Raised Before Institution Of Suit: Kerala High Court Reiterates
2 years, 5 months ago

Plea Of Adjustment Should Be Raised Before Institution Of Suit: Kerala High Court Reiterates

Live Law  

The Kerala High Court has reiterated that a plea of adjustment can be pressed into service only if raised before the institution of the suit and not afterwards, unlike a plea for set-off.Justice A. Badharudeen also noted that leave for filing additional written statements is usually not granted by courts if they are filed after a long delay. The Kerala …

Assessee's Recourse To Constitutional Provisions Not A 'Proceeding Under Income Tax Act' : Kerala High Court
2 years, 8 months ago

Assessee's Recourse To Constitutional Provisions Not A 'Proceeding Under Income Tax Act' : Kerala High Court

Live Law  

The Kerala High Court on Thursday ruled that a Special Leave Petition filed by an assessee under Article 136 of the Constitution of India cannot be regarded as a proceeding under the Income Tax Act. Ravindranatha Menon and Standing Counsel Jose Joseph for Income Tax Department appearing for the respondents denied these allegations and added that the assessment proceedings had …

Petition Listed After Prolonged Delay Despite Repeated Requests By Counsel; Kerala High Court Seeks Response From Registry
2 years, 9 months ago

Petition Listed After Prolonged Delay Despite Repeated Requests By Counsel; Kerala High Court Seeks Response From Registry

Live Law  

The Kerala High Court on Monday directed its Registrar to explain why a couple of writ petitions were not listed before a Bench on time despite all the defects being cured and recurring requests from the counsel for the petitioner. Jayasankaran Nambiar and Justice Mohammed Nias C.P sought a response from the Registry having found force in the submission of …

Supreme Court Monthly Digest: September 2021 [Citation LL 2021 SC 409 To LL 2021 SC 524]
3 years, 1 month ago

Supreme Court Monthly Digest: September 2021 [Citation LL 2021 SC 409 To LL 2021 SC 524]

Live Law  

Principle Of Equal Pay For Equal Work Cannot Be Applied Merely On Basis Of DesignationThe Supreme Court has observed that the principle of equal pay for equal work cannot be applied merely on basis of designation. "We find that reinstatement cannot be automatic, and the transgression of Section 25F being established, suitable compensation would be the appropriate remedy", the bench …

Appeal Against Ad-Interim Order In A Pending Writ Petition Not Maintainable: Kerala High Court
3 years, 1 month ago

Appeal Against Ad-Interim Order In A Pending Writ Petition Not Maintainable: Kerala High Court

Live Law  

The Kerala High Court recently reaffirmed that an appeal to a Division Bench cannot lie against an ad interim order passed by a Single Judge when the main writ petition is still pending before the Judge. Sudha while dismissing such an appeal, remarked: ".according to us, such orders cannot be impugned in an appeal under Section 5 of the Act, …

IT Rules 2021 : Bombay High Court Asks Centre To File A Short Affidavit On Why Interim Relief Should Not Be Granted
3 years, 4 months ago

IT Rules 2021 : Bombay High Court Asks Centre To File A Short Affidavit On Why Interim Relief Should Not Be Granted

Live Law  

The Bombay High Court on Tuesday asked the Union of India to file a short affidavit stating why interim relief shouldn't be granted in two petitions seeking a stay on the recently notified Information Technology Rules, 2021 A bench of Chief Justice Dipankar Datta and Justice GS Kulkarni was hearing a petition by AGIJ Ltd, which owns legal news website …

Supreme Court Monthly Digest: June 2021 [Citation LL 2021 SC 263 To LL 2021 SC 278]
3 years, 5 months ago

Supreme Court Monthly Digest: June 2021 [Citation LL 2021 SC 263 To LL 2021 SC 278]

Live Law  

'Digital Divide Will Have Serious Implications On Right To Equality & Health': Supreme Court On CoWIN Portal A Bench comprising Justices DY Chandrachud, L. Nageswara Rao and S. Ravindra Bhatt flagged the digital divide afflicting the accessibility to the CoWIN portal by stating that it. Goods Imported Violating FTDR/DGFT Notifications Are 'Prohibited Goods' Liable For Confiscation Under Customs Act: Supreme …

Kerala HC Grants Interim Stay on Lakshadweep Notification Increasing Stamp Duty
3 years, 5 months ago

Kerala HC Grants Interim Stay on Lakshadweep Notification Increasing Stamp Duty

News 18  

The Kerala High Court on Thursday granted an interim stay on a notification issued by the Lakshadweep Administration increasing the stamp duty levied for transfer of land. Justice Raja Viajayaraghavan gave the stay order for three weeks in a plea challenging the notification on the grounds that it was issued without jurisdiction and is highly arbitrary, unconstitutional, and violative of …

Non Consideration Of Reply Filed By Assessee Amounts To Violation Of Natural Justice Principles: Kerala High Court
3 years, 6 months ago

Non Consideration Of Reply Filed By Assessee Amounts To Violation Of Natural Justice Principles: Kerala High Court

Live Law  

A Division Bench of the Kerala High Court while allowing an appeal on Thursday observed that non consideration of a reply filed by the assessee amounts to violation of the principles of natural justice, when the existence of such reply is within the knowledge of the assessing officer.The appellant M/S. A Division Bench of the Kerala High Court while allowing …

"Officers Are In League With Assesses": Supreme Court Pulls Up Central Govt. Over Delay In Filing Revenue Appeals By Govt.
3 years, 10 months ago

"Officers Are In League With Assesses": Supreme Court Pulls Up Central Govt. Over Delay In Filing Revenue Appeals By Govt.

Live Law  

The Supreme Court on Wednesday pulled up the Union of India for its trend of filing appeals before the court in revenue matters with gross delay. Justice Chandrachud noted that repeatedly, the attention of the court has been drawn to the fact that appeals in revenue matters are being filed with gross delay, accompanied with an application for condonation of …

SC To Clarify Whether Anvar Case Judgment is Applicable Retrospectively?
7 years ago

SC To Clarify Whether Anvar Case Judgment is Applicable Retrospectively?

Live Law  

The Supreme Court has referred an application by the State of Kerala seeking clarification on whether the judgment in Anvar PV vs PK Basheer is applicable retrospectively or not before an appropriate bench to be constituted by the Chief Justice of India. The State of Kerala argues that a clarification as to whether the ratio laid down by the apex …

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