Central Goods and Services Tax Act 2017 -- There is no provision in the CGST Act that enables the officers concerned to issue a composite notice.

Ziyad Rahman A.A.

Dhanlaxmi Bank Ltd. v. State of Kerala

16th February, 2026

2026 KLT OnLine 1396

Panchayat Raj Act 1994 (Kerala),S.153(14) – It is only on arising of disputes that the validity of the election of the president or vice president needs to be challenged before the jurisdictional civil courts.

P.V. Kunhikrishnan

Harikumar v. State Election Commission Represented by Authorized Officer

23rd February, 2026

2026 KLT OnLine 1400

Industrial Disputes Act 1947, Ss.2(s), 2(k), 2(n), 2(q), 22,23 & 24 -- Trade Unions Act 1926 -- Constitution of India, Art.19(1)(c) -- Section 22 of the ID Act applies even when workmen are not involved, whereas Section 23 of the ID Act applies only when a dispute involves workmen -- The gravamen of Section 22 of the ID Act is triggered the moment it concerns a PUS as notified under Section 2(n) of the ID Act.

Sushrut Arvind Dharmadhikari,Syam Kumar V.M.

Federal Bank Ltd. v. Federal Bank Officers Association

27th February, 2026

2026 KLT OnLine 1398

Registration of Births and Deaths Act 1969, S.15 -- Registration of Births and Deaths Rules 1999 (Kerala), R.11 -- Correction of the birth records is not an automatic process when an application is filed -- The Registrar should be convinced that the grounds mentioned in Section15 of the Act, 1969 and Rule 11 of the Rules, 1999 are available.

P.V. Kunhikrishnan

Anitha v. State of Kerala

23rd February, 2026

2026 KLT OnLine 1395

Prevention of Illicit Traffic In Narcotic Drugs And Psychotropic Substances Act 1988, S.3(1) -- In cases wherein the detenu is in judicial custody, a detention order under preventive detention laws can be validly passed only on satisfaction of the triple test laid claim Supreme Court.

A.K. Jayasankaran Nambiar,Jobin Sebastian

Jayalekshmi v. State of Kerala

2nd March, 2026

2026 KLT OnLine 1393

Criminal Trial -- In a criminal prosecution, the burden of proving the offence/offences committed by the accused always rests upon the prosecution and there is a presumption of innocence in favour of the accused unless he would be found guilty.

A. Badharudeen

State of Kerala v. Sudheer

2nd March, 2026

2026 KLT OnLine 1391

Arbitration and Conciliation Act 1996, S.9(1) -- The statutory provision does not say that arbitral proceedings should be started within 90 days of the first order issued under Section 9(1) -- A reading of the provision along with the law declared by the Hon'ble Supreme Court in Amazon.Com (2021 (4) KLT OnLine 1016 (SC)) will necessarily lead us to a conclusion that what is intended by the Statute is a measure of protection in reality -- The Statute does not contemplate any limit regarding the above extension.

T.R. Ravi

Gods Own Country Health Resorts International Pvt. Ltd. v. Marriot Hotels India Pvt. Ltd.

23rd February, 2026

2026 KLT OnLine 1392

Employees Compensation Act 1923, S.30(1) Third Proviso -- Condition of pre deposit of award amount for filing appeal -- There is no provision in the Employee's Compensation Act, 1923 empowering the High Court to dispense with the requirement under the third proviso to Section 30(1) of the Act.

S. Manu

Suneethi v. Beena

9th February, 2026

2026 KLT OnLine 1387 (SC)

Contract Act 1872, Ss.133 & 139 -- The surety is discharged only in respect of transactions that occurred subsequent to the variance of the terms of the contract.

B.V. Nagarathna,Ujjal Bhuyan

Bhagyalaxmi Co Operative Bank Ltd. v. Babaldas Amtharam Patel

27th February, 2026

2026 KLT OnLine 1386

Motor Vehicles Act 1988, S.166 -- The siblings are not entitled for any compensation under the head loss of love and affection.

Shoba Annamma Eapen

Mariyakutty v. United India Insurance Company Ltd.

2nd March, 2026

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Latest Updates

Central Goods and Services Tax Act 2017 -- There is no provision in the CGST Act that enables the officers concerned to issue a composite notice.

Panchayat Raj Act 1994 (Kerala),S.153(14) – It is only on arising of disputes that the validity of the election of the president or vice president needs to be challenged before the jurisdictional civil courts.

Prevention of Illicit Traffic In Narcotic Drugs And Psychotropic Substances Act 1988, S.3(1) -- In cases wherein the detenu is in judicial custody, a detention order under preventive detention laws can be validly passed only on satisfaction of the triple test laid claim Supreme Court.

Criminal Trial -- In a criminal prosecution, the burden of proving the offence/offences committed by the accused always rests upon the prosecution and there is a presumption of innocence in favour of the accused unless he would be found guilty.

Employees Compensation Act 1923, S.30(1) Third Proviso -- Condition of pre deposit of award amount for filing appeal -- There is no provision in the Employee's Compensation Act, 1923 empowering the High Court to dispense with the requirement under the third proviso to Section 30(1) of the Act.

Contract Act 1872, Ss.133 & 139 -- The surety is discharged only in respect of transactions that occurred subsequent to the variance of the terms of the contract.

Motor Vehicles Act 1988, S.166 -- The siblings are not entitled for any compensation under the head loss of love and affection.