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    <title>2026 (8) TMI 109 - KERALA HIGH COURT</title>
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    <description>An unadjudicated assertion in pleadings before the Supreme Court establishes only that the assertion was made; it neither declares law under Article 141 nor determines an entity&#039;s applicable statutory regime. That regime must be assessed under the governing framework based on the entity&#039;s objects, activities, operational area and relevant circumstances. Mandamus ordinarily requires a distinct prior demand for performance of a mandatory duty and a subsequent refusal or neglect within a reasonable time. Without evidence of such demand and refusal, and where jurisdiction over the entity is disputed, mandamus is not warranted.</description>
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    <pubDate>Fri, 17 Jul 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=796236</link>
      <description>An unadjudicated assertion in pleadings before the Supreme Court establishes only that the assertion was made; it neither declares law under Article 141 nor determines an entity&#039;s applicable statutory regime. That regime must be assessed under the governing framework based on the entity&#039;s objects, activities, operational area and relevant circumstances. Mandamus ordinarily requires a distinct prior demand for performance of a mandatory duty and a subsequent refusal or neglect within a reasonable time. Without evidence of such demand and refusal, and where jurisdiction over the entity is disputed, mandamus is not warranted.</description>
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