kaapa act
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Kerala High Court Grants Bail Despite Kerala Anti-Social Activities (Prevention) Act (KAAPA) History: “Continued Detention Not Required in the Circumstances of the Case” | Involvement in Multiple Crimes Not a Bar to Bail if Animosity is Personal and Evidence Limited

Court’s Decision The Kerala High Court, in Bail Application No. 6605 of 2025, granted bail to the two petitioners, accused of assault under various provisions of the Bharatiya Nyaya Sanhita,…
section 16(3) igst act
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Kerala High Court Holds IBS Software Not Entitled to IGST Refund for Zero-Rated Export of Services Without Physical Remittance: “Refund Cannot Be Granted Where No Consideration Is Received in Convertible Foreign Exchange” | Upholds Department’s Rejection under Section 16(3) of IGST Act

Court’s Decision In WP(C) No. 26238 of 2020, the Kerala High Court upheld the rejection of Integrated Goods and Services Tax (IGST) refund claims made by IBS Software Services Private…