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Kerala High Court: “Clarificatory Orders Cannot Operate Retrospectively; Assessing Authority Must Exercise Jurisdiction within Lawful Bounds” — Court Sets Aside Suo Motu Revision under Section 56 of the KVAT Act

Court’s Decision The Kerala High Court, while allowing the revision petition filed by the assessee, set aside the suo motu revisional order issued by the Deputy Commissioner and confirmed by…

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Rawlaw October 6, 2025

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Supreme Court Sets Aside High Court’s Suo Motu Conviction in Abetment of Suicide Case — “Accused Cannot Be Left Worse-Off for Filing Appeal; Section 401(3) CrPC Bars High Court from Converting Acquittal into Conviction Using Revisional Powers”

Court’s Decision The Supreme Court in Criminal Appeal Nos. 2892–2893 of 2025 allowed the appeal in part, setting aside the conviction and sentence under Section 306 IPC imposed by the…

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Rawlaw June 14, 2025

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