News Article 226(1) Jurisdiction Cannot Be Defeated Mechanically By Forum Non Conveniens: Supreme Court Revives Dismissed BSF Personnel’s Writ Before Delhi High Court RawlawJune 10, 202611 min read
News Kerala High Court holds “vehicle detention and compounding must be proportionate to the alleged transport violation” — release of goods carrier ordered on reasonable terms RawlawDecember 13, 20254 min read
News Kerala High Court holds “Section 263 cannot be expanded beyond the Commissioner’s own reasons” — tribunal erred in sustaining revision on grounds never invoked by the revisional authority RawlawDecember 13, 20255 min read
News Kerala High Court holds “luxury tax liability depends on actual use and not mere classification” — resort not liable to hotel luxury tax where accommodation was part of composite tourism activity RawlawDecember 13, 20255 min read
News Kerala High Court holds “revisional jurisdiction cannot be exercised on debatable issues without clear error” — Section 263 order set aside for lack of jurisdictional foundation RawlawDecember 13, 20255 min read
News Kerala High Court holds “suspicion however strong cannot substitute proof in income tax proceedings” — reassessment and addition based solely on third-party statements set aside RawlawDecember 13, 20255 min read
News Kerala High Court holds “uniformity in customs valuation cannot be sacrificed to administrative inconsistency” — refund of additional customs duty on imported timber cannot be denied by applying arbitrary conversion factors RawlawDecember 13, 20255 min read
News Kerala High Court holds “provisional release conditions must be reasonable and proportionate” — customs authorities restrained from imposing onerous bank guarantee for detained goods RawlawDecember 13, 20259 min read
News Kerala High Court holds “temple income tax proceedings cannot bypass statutory protections and Devaswom control” — coercive recovery and bank attachments against temples set aside RawlawDecember 13, 20255 min read
News Kerala High Court holds “interest on agricultural income tax takes the colour of the tax itself” — deduction under Section 37 denied as agricultural income is exempt RawlawDecember 13, 20255 min read
