Devanand T R
DEVANAND T R is an Advocate and IPR Attorney. He’s a graduate in Law and a postgraduate in Commerce. His professional focus lies in Accounts, Taxation and Intellectual Property Rights, especially GST and Trademarks. He’s interested in legal research and passionate about legal journalism.
Kerala High Court Upholds Validity of Section 174 of KSGST Act & Rejects Limitation under Section 25(1) of KVAT Act; Dismisses Writ Appeal [Read Order]
The High Court of Kerala has upheld the validity of Section 174 of the Kerala State Goods and Services Tax (KSGST) Act, 2017 and dismissed the claims...
![Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Recipient-of-Service-Not-Eligible-for-ITC-GST-Paid-for-Transfer-Rights-of-Leasehold-Land-Services-Constitute-Construction-Immovable-Property-AAR-TAXSCAN.jpg "Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]")
![Central & State Educational Boards treated as Educational Institutions; Services of Printing Question Papers for Conduct of Examinations in Educational Institutions Exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Central-State-Educational-Boards-Educational-Institutions-Services-of-Printing-Question-Papers-Question-Papers-GST-AAR-TAXSCAN.jpg "Central & State Educational Boards treated as Educational Institutions; Services of Printing Question Papers for Conduct of Examinations in Educational Institutions Exempt from GST: AAR [Read Order]")
Kerala HC Orders Expedited Resolution of KGST Appeal & Stay Petition, Halts Enforcement of Demand Notice Citing Pending Adjudication [Read Order]
The High Court of Kerala has issued a directive to expedite the resolution of the Kerala Goods and Services Tax (KGST) appeal and stay petition, thereby halting the enforcement of the demand notice...
![Kerala HC Orders Expedited Resolution of KGST Appeal & Stay Petition, Halts Enforcement of Demand Notice Citing Pending Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kerala-HC-Kerala-HC-Orders-Expedited-Resolution-KGST-Appeal-Stay-Petition-Halts-Enforcement-of-Demand-Notice-Demand-Notice-Citing-Pending-Adjudication-TAXSCAN.jpg "Kerala HC Orders Expedited Resolution of KGST Appeal & Stay Petition, Halts Enforcement of Demand Notice Citing Pending Adjudication [Read Order]")
Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) has clarified that the supply of broken rice when it is ‘unbranded and unlabelled’, will be exempt from the Goods and Services Tax (GST). However, a...
![Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Supply-Unbranded-and-Unlabelled-Broken-Rice-GST-Pre-Packed-Labelled-AAR-taxscan.jpg "Supply of ‘Unbranded & Unlabelled Broken Rice’ Exempt from GST, 5% GST Applies If ‘Pre-Packed & Labelled’: AAR [Read Order]")
Kerala High Court Extends Stay on Coercive Actions Citing Pending VAT Appeal before 1st Appellate Authority [Read Order]
The High Court of Kerala has extended the stay on coercive actions against the assessee P. Somarajan, the proprietor of Hotel Nila Palace in Cheerankavu, Kollam. The extension of the stay comes in...
![Kerala High Court Extends Stay on Coercive Actions Citing Pending VAT Appeal before 1st Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kerala-High-Court-VAT-Appeal-Appellate-Authority-taxscan.jpg "Kerala High Court Extends Stay on Coercive Actions Citing Pending VAT Appeal before 1st Appellate Authority [Read Order]")
Delhi HC Set Aside Income Tax Transfer Orders Passed for Mere Administrative Convenience & Coordinated Investigation: Mandates Speaking Order with Proper Reasons & DIN [Read Order]
The High Court of Delhi has set aside two transfer orders passed under Section 127(2) of the Income Tax Act, 1961, emphasising the importance of issuing speaking orders with proper reasons and...
![Delhi HC Set Aside Income Tax Transfer Orders Passed for Mere Administrative Convenience & Coordinated Investigation: Mandates Speaking Order with Proper Reasons & DIN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Delhi-HC-delhi-high-court-high-court-Income-Tax-Income-Tax-Transfer-Orders-Administrative-Convenience-Coordinated-Investigation-taxscan.jpg "Delhi HC Set Aside Income Tax Transfer Orders Passed for Mere Administrative Convenience & Coordinated Investigation: Mandates Speaking Order with Proper Reasons & DIN [Read Order]")
Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that trader-importers are eligible for a refund of 4% Additional Duty of Customs, even if their invoices do not...
![Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Trader-Importer-Customs-Duty-Refund-Credit-of-Duty-Endorsement-Invoices-Customs-Notification-CESTAT-taxscan.jpg "Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]")
Denial of Refund of Anti-Dumping Duty for Past Clearances Without Detecting Dumping Violates Article 265 of Indian Constitution: CESTAT Allows Appeal [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the denial of refund for anti-dumping duty on past clearances, even after it was determined that no...
![Denial of Refund of Anti-Dumping Duty for Past Clearances Without Detecting Dumping Violates Article 265 of Indian Constitution: CESTAT Allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Denial-of-Refund-Anti-Dumping-Duty-for-Past-Clearances-Without-Detecting-Dumping-Violates-Article-265-of-Indian-Constitution-CESTAT-Allows-Appeal-TAXSCAN.jpg "Denial of Refund of Anti-Dumping Duty for Past Clearances Without Detecting Dumping Violates Article 265 of Indian Constitution: CESTAT Allows Appeal [Read Order]")
Principal Commissioner of Income Tax Can’t Assess Merits of Refund Claims; Kerala High Court Orders Fresh Consideration based solely on Delay Justification [Read Order]
The High Court of Kerala has held that the Principal Commissioner of Income Tax cannot assess the merits of refund claims but should focus solely on whether there are justifiable reasons for...
![Principal Commissioner of Income Tax Can’t Assess Merits of Refund Claims; Kerala High Court Orders Fresh Consideration based solely on Delay Justification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Principal-Commissioner-of-Income-Tax-Refund-Claims-Kerala-High-Court-Fresh-Consideration-Delay-Justification-taxscan.jpg "Principal Commissioner of Income Tax Can’t Assess Merits of Refund Claims; Kerala High Court Orders Fresh Consideration based solely on Delay Justification [Read Order]")