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.
Denial of ITC on Allegation of Fictitious Supplier: Kerala High Court Directs Tax Authorities to Ensure Fair Hearing & Expedite Adjudication [Read Order]
The High Court of Kerala has issued a directive to the state tax authorities to ensure a fair hearing and expedite the adjudication process for G.K....
![Appellate Authority Cannot Condone Delay in Filing GST Appeal For More Than One Month Beyond Prescribed Period: Kerala High Court Dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Appellate-Authority-Condone-Delay-Filing-GST-Appeal-Than-One-Month-Beyond-Prescribed-Period-Kerala-High-Court-Dismisses-Writ-Petition-TAXSCAN.jpg "Appellate Authority Cannot Condone Delay in Filing GST Appeal For More Than One Month Beyond Prescribed Period: Kerala High Court Dismisses Writ Petition [Read Order]")
![Calcutta High Court Remands Income Tax Reassessment Order Citing Denial of Right to Cross-Examine Witness: Upholds Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Calcutta-High-Court-Income-Tax-Reassessment-Citing-Denial-Right-Cross-Examine-Witnessm-Principles-Natural-Justice-TAXSCAN-1.jpg "Calcutta High Court Remands Income Tax Reassessment Order Citing Denial of Right to Cross-Examine Witness: Upholds Principles of Natural Justice [Read Order]")
![Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Calcutta-High-Court-Taxable-Supply-CGST-Act-petitioners-objections-taxscan.jpg "Calcutta HC strikes down Penalty in absence of Taxable Supply: Order U/s 129(3) of CGST Act remanded citing Inadequate Reasons & Non-consideration of petitioner’s objections [Read Order]")
![Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Central-Excise-Duty-Metal-Containers-Central-Excise-Duty-Payable-on-Metal-Containers-Returned-to-Factory-Factory-CESTAT-taxscan.jpg "Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]")
Iron Content in Iron Ore Fines to be Calculated on Wet Metric Ton Basis for assessments before May 1, 2022, All Impurities Including Moisture Deducted for Customs Duty Determination: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the calculation of iron (Fe) content in iron ore fines for customs duty determination must be done on a...
Chennai Metro Rail Ltd. Not Liable to Pay Service Tax on Damages Received for Tolerating Breach of Contract by Contractors & Sub-Contractors: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that Chennai Metro Rail Ltd. (CMRL) is not liable to pay Service Tax on the damages received for tolerating...
![Chennai Metro Rail Ltd. Not Liable to Pay Service Tax on Damages Received for Tolerating Breach of Contract by Contractors & Sub-Contractors: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Chennai-Metro-Rail-Ltd-Service-Tax-Chennai-Metro-Rail-Ltd.-Not-Liable-to-Pay-Service-Tax-on-Damages-Damages-taxscan.jpg "Chennai Metro Rail Ltd. Not Liable to Pay Service Tax on Damages Received for Tolerating Breach of Contract by Contractors & Sub-Contractors: CESTAT [Read Order]")
Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has held that Capital Goods installed in the Marine Terminal Facility (MTF) area are an integral part of the Manufacturing...
![Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Capital-Goods-Installed-Marine-Terminal-Facility-Area-Considered-Integral-Part-Manufacturing-Process-Eligible-CENVAT-Credit-CESTAT-taxscan.jpg "Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]")
![Relief to BHEL: CESTAT Rules Liquidated Damages Not Liable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-to-BHEL-CESTAT-Rules-Liquidated-Damages-Not-Liable-to-Service-Tax-TAXSCAN.jpg "Relief to BHEL: CESTAT Rules Liquidated Damages Not Liable to Service Tax [Read Order]")
Kerala Finance Act 2023: Extension of VAT Appeal Filing Deadline till September 30, 2023 – A One-Time Concession for Dealers who Missed the Deadline
Introduction The Kerala Finance Act, 2023 has introduced a crucial amendment that provides a one-time concession for filing appeals under the Kerala Value Added Tax Act (KVAT), 2003 allowing...
Relief to ACC Limited; Rule 14 of CENVAT Credit Rules Applicable only to Manufacturers/Service Providers & Credit Defaulters, CESTAT quashes Recovery Order [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai bench has quashed the recovery of Central Value Added Tax (CENVAT) credit from ACC Limited, an Input Service Distributor...
![Relief to ACC Limited; Rule 14 of CENVAT Credit Rules Applicable only to Manufacturers/Service Providers & Credit Defaulters, CESTAT quashes Recovery Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-ACC-Rule-CENVAT-Credit-Applicable-Manufacturers-Service-Providers-Credit-Defaulters-CESTAT-TAXSCAN.jpg "Relief to ACC Limited; Rule 14 of CENVAT Credit Rules Applicable only to Manufacturers/Service Providers & Credit Defaulters, CESTAT quashes Recovery Order [Read Order]")
Delhi High Court Rejects Tax Commissioner’s Appeal Citing “Unjustifiable Delay”; “Law of Limitation” Applies equally to All Litigants Including Govt. Entities [Read Order]
The High Court of Delhi has dismissed the appeal filed by the Principal Commissioner of Income Tax citing an “unjustifiable delay” of 498 days in filing the appeal under Section 260A of the Income...
