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Consumer Status of Individual Debenture Investors: A Detailed Analysis of the Kerala High Court’s Judgment in Mathew K. Cherian v. SCDRC & Ors. (2025)

1. Introduction The rapid growth of financial instruments such as non-convertible debentures (NCDs) and corporate fixed-income products has created new complexities

Procedure under Section 144C(1) of Income Tax Act 1961 is mandatory — Failure to follow the procedure by the assessing officer is a fatal error –Kerala High Court.

Procedure under Section 144C(1) is mandatory. The assessing officer ought to have in the first instance forwarded a draft of the

Serving SCN through Old Email even after registering new email id with income tax portal Is Invalid, Despite Earlier Acknowledgement: Kerala High Court

The Kerala High Court vide its judgment dated 27th day of June, 2025 in WP(C) No. 17312 of 2025 [ Mediacloud

Kerala High Court Quashes Proceedings U/S 148 Of Income Tax Act Initiated Against Cancelled PAN Number

The Kerala High Court vide its judgment dated 18th day of June, 2025 in W.P.(C.) No. 15933 of 2022 quashed Income

The drawer of the cheque needs to provide satisfactory and convincing evidence to show that the address shown is not his address – Kerala High Court

The Kerala High Court on 5th June, 2025 held that the drawer of the cheque needs to provide satisfactory and convincing

Multiple aggrieved persons can file a single, consolidated application under SARFAESI Act- Kerala High Court

The Kerala High Court on 4th June, 2025 held that multiple aggrieved persons can file a single, consolidated application under SARFAESI

Homebuyers cannot claim Bank Loan Interest from Developer for Delay In Flat Delivery: Supreme Court

The Hon’ble Supreme Court in Greater Mohali Area Development Authority (GMADA) through its Estate Officer (H) V/s Anupam Garg etc vide

Negotiable Instruments Act, 1881, S.138 — In a prosecution alleging commission of offence under Section 138 of the NI Act, the complainant has an initial burden to prove the transaction, which led to execution of the cheque alleged to be issued by the accused in his favour.

The case Vishnu Prasad v. Gracy Yohannan (Crl.A No. 1216 of 2013) (2025 KLT OnLine 2081) Decided on 4th June, 2025

Negotiable Instruments Act 1881, S.138 Proviso (b) — Presence of additional claims in the demand notice would not negate its validity, provided the cheque amount is specified.

The case Apputty v. Yahutty ( Crl.Rev.Pet No. 778 of 2004 ) (2025 KLT OnLine 2076) Decided on 28th May 2025

Migration of RoC Annual Forms to MCA21 V3

The Ministry of Corporate Affairs ( MCA) is migrating filing of the Annual Forms such as AOC-4, AOC-4(XBRL), AOC-4 Addendum/CSR-2, MGT-7,

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