Advocate | Legal Blogger | Judicial Insights & Updates

GST Levy on Services Provided by Clubs to Members: Kerala High Court Declares Key Provisions Unconstitutional By Abhishek Jat,Advocate Introduction The Kerala High Court, in a landmark judgment dated  April 11, 2025 , struck down  Sections 2(17)(e) and 7(1)(aa)  of the  Central Goods and Services Tax Act, 2017 (CGST Act) , holding them  ultra vires  the Constitution. The Division Bench, comprising  Dr. Justice A.K. Jayasankaran Nambiar  and  Justice Easwaran S. , ruled that the  levy of GST on services provided by a club or association to its members  is unconstitutional, as it violates the  doctrine of mutuality  and exceeds the legislative competence under  Articles 246A and 366(12A)  of the Constitution. Background of the Case The dispute arose when the  Indian Medical Association (IMA), Kerala State Branch , challenged the constitutional validity of the retrospective amendments introduced by th...

Mental Cruelty in Matrimonial Law: Analysis of Kerala High Court's Progressive Interpretation By Abhishek Jat,Advocate The Kerala High Court's recent judgment in Mat.Appeal No. 1037 of 2024 marks a significant development in Indian matrimonial jurisprudence, particularly regarding the interpretation of mental cruelty under Section 13(1)(ia) of the Hindu Marriage Act, 1955. This case expands the legal understanding of mental cruelty to include the imposition of spiritual beliefs and practices by one spouse upon another. By upholding the Family Court's decree of divorce, the Division Bench has reinforced the principle that matrimonial relationships must be founded on mutual respect for individual autonomy, including spiritual and religious choices. Factual Matrix The marriage between the petitioner-wife and respondent-husband was solemnized on October 23, 2016, in accordance with Hindu rites and customs. The matrimonial relationship was accompanied by traditional cus...

  Judicial Shield: Kerala High Court's Landmark Defense of Advocate-Client Privilege Against Investigative Overreach By Abhishek Jat,Advocate In a precedent-setting ruling that resonates throughout India's legal landscape, the Kerala High Court has delivered a comprehensive judgment safeguarding the constitutional and statutory protections afforded to advocates. The March 27, 2025 decision in W.P.(Crl.) No. 363 OF 2025 addresses a troubling instance where investigative authorities attempted to penetrate the sacred domain of advocate-client communications, raising profound questions about the boundaries of police powers and the independence of the legal profession. The Unprecedented Summons: Factual Matrix The controversy originated when the petitioner, a practicing advocate with over two decades of experience, found himself served with a notice under Section 35(3) of the Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023. The notice demanded his appearance before police auth...