Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![Madras HC directs Income Tax Department to Refund Excessively Recovered Amount over and above 20% [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Madras-High-Court-Madras-HC-Income-Tax-Department-Refund-Excessively-Recovered-Amount.jpg "Madras HC directs Income Tax Department to Refund Excessively Recovered Amount over and above 20% [Read Order]")
Madras HC directs Income Tax Department to Refund Excessively Recovered Amount over and above 20% [Read Order]
The Madras High Court directed the Income Tax Department to refund excessively recovered amount over and above 20%. The writ petition was filed...
![Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Roasted-Betel-Areca-Nut-Roasted-Nuts-Seeds-Customs-Tariff-Act-Madras-HC-Decision-CAAR-TAXSCAN.jpg "Roasted Betel/Areca Nut classifiable as other Roasted Nuts & Seeds under Customs Tariff Act: Madras HC upholds Decision of CAAR [Read Order]")
![Mere Bald Statement that Registration was Obtained by Fraud, Wilful Misstatement or Suppression of Facts not Sufficient for Cancellation of GST Registration: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Bald-Statement-Bald-Statement-Registration-Fraud-Wilful-Misstatement-or-Suppression-taxscan.jpg "Mere Bald Statement that Registration was Obtained by Fraud, Wilful Misstatement or Suppression of Facts not Sufficient for Cancellation of GST Registration: Delhi HC [Read Order]")
![CBIC issues Amendments in Territorial Jurisdiction of Principal Commissioner/Commissioner of Central Tax [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/CBIC-Amendments-Territorial-Jurisdiction-Principal-Commissioner-Commissioner-Central-Tax-TAXSCAN-1.jpg "CBIC issues Amendments in Territorial Jurisdiction of Principal Commissioner/Commissioner of Central Tax [Read Notification]")
No Intention to Evade GST since E-Way Bill Expired due to Break Down of Vehicle: Allahabad HC Quashes Seizure Memo [Read Order]
A Single Bench of the Allahabad High Court quashed seizure memo as there was no intention on the side of the petitioner, to evade Goods and Service Tax (GST) since E-Way Bill expired due to the break...
![No Intention to Evade GST since E-Way Bill Expired due to Break Down of Vehicle: Allahabad HC Quashes Seizure Memo [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Intention-to-Evade-GST-since-E-Way-Bill-Expired-Break-Down-of-Vehicle-Allahabad-HC-Quashes-Seizure-Memo-TAXSCAN.jpg "No Intention to Evade GST since E-Way Bill Expired due to Break Down of Vehicle: Allahabad HC Quashes Seizure Memo [Read Order]")
Excess Stocks should Represent Income from Undisclosed Sources: Orissa HC Dismisses Appeal by Income Tax Department [Read Order]
In a significant ruling the Orissa High Court, dismissed an appeal filed by the Income Tax Department and observed that excess stocks should represent income from undisclosed sources. The Counsel...
![Excess Stocks should Represent Income from Undisclosed Sources: Orissa HC Dismisses Appeal by Income Tax Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excess-Stocks-Represent-Income-Undisclosed-Sources-Orissa-HC-Appeal-Income-Tax-Department-TAXSCAN.jpg "Excess Stocks should Represent Income from Undisclosed Sources: Orissa HC Dismisses Appeal by Income Tax Department [Read Order]")
No Recovery of Refunded Cess Amount by Revenue Department: J&K and Ladakh HC dismisses Appeal Filed with Delay of 1488 days [Read Order]
The Jammu and Kashmir and Ladakh High Court dismissed appeal filed with delay of 1488 days and upheld the ruling that no recovery of refunded cess amount by the Revenue Department. The appeal by...
![No Recovery of Refunded Cess Amount by Revenue Department: J&K and Ladakh HC dismisses Appeal Filed with Delay of 1488 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Recovery-of-Refunded-Cess-Amount-Refunded-Cess-Amount-Revenue-Department-Jammu-and-Kashmir-and-Ladakh-High-Court-Appeal-Filed-taxscan.jpg "No Recovery of Refunded Cess Amount by Revenue Department: J&K and Ladakh HC dismisses Appeal Filed with Delay of 1488 days [Read Order]")
Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]
In the matter of payment of Service Tax under the category of ‘Mining Services’ based on Circular by Central Government, the Bombay High Court directed the petitioners, International Association of...
![Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-of-Service-Tax-Mining-Services-Circular-by-Central-Government-Bombay-HC-directs-to-File-Matter-before-Designated-Officer-Central-Government-Bombay-Highcourt-taxscan.jpg "Payment of Service Tax under Category of ‘Mining Services’ based on Circular by Central Government: Bombay HC directs to File Matter before Designated Officer [Read Order]")
Non-Providing of Accountant General Report on which, Property Tax is Demanded Amounts to Natural Justice Violation: Karnataka HC Grants Relief to Rockline Entertainments [Read Order]
In a major relief to Rockline Entertainments, the Karnataka High Court ruled that non-providing of Accountant General report on which, property tax is demanded amounts to natural justice violation ...
![Non-Providing of Accountant General Report on which, Property Tax is Demanded Amounts to Natural Justice Violation: Karnataka HC Grants Relief to Rockline Entertainments [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Property-Tax-Accountant-General-Report-Natural-Justice-Violation-Rockline-Entertainments-Karnataka-HC-Karnataka-High-Court-taxscan.jpg "Non-Providing of Accountant General Report on which, Property Tax is Demanded Amounts to Natural Justice Violation: Karnataka HC Grants Relief to Rockline Entertainments [Read Order]")
Movement of Vehicle Carrying Diesel without Proper Invoice and Transport Document in Violation of TNVAT Act: Madras HC orders Rs 1 Lakh as Security Penalty [Read Order]
The Madras High Court ordered to pay Rupees one lakh as security penalty as the movement of the seized vehicle carrying diesel was without proper invoice and transport document in violation of the...
![Movement of Vehicle Carrying Diesel without Proper Invoice and Transport Document in Violation of TNVAT Act: Madras HC orders Rs 1 Lakh as Security Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Movement-Vehicle-Diesel-Proper-Invoice-Transport-Document-Violation-TNVAT-Act-Madras-HC-Security-Penalty-TAXSCAN.jpg "Movement of Vehicle Carrying Diesel without Proper Invoice and Transport Document in Violation of TNVAT Act: Madras HC orders Rs 1 Lakh as Security Penalty [Read Order]")