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.
Non adherence to RBI Circular Prior to Issue of Audit Report is Professional Misconduct: ICAI Reprimands CA along with Fine of Rs 1 lakh
The Institute of Chartered Accountants of India (ICAI), reprimanded a Chartered Accountant (CA), imposed a fine of Rupees one lakh and held that...
![Revenue Department cannot Seize Cash that does not form Part of Stock in Trade in GST case: SC upholds Decision of Kerala HC [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/08/Revenue-Department-Seize-Stock-Trade-GST-SC-Decision-Kerala-highcourt-TAXSCAN.jpg "Revenue Department cannot Seize Cash that does not form Part of Stock in Trade in GST case: SC upholds Decision of Kerala HC [Read Judgement]")
![Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mandatory-Pre-deposit-Filing-GST-Appeal-Bank-Account-Freezed-AP-HC-Condones-Delay-TAXSCAN.jpg "Mandatory 10% Pre-deposit for Filing GST Appeal is not Possible if Bank Account is Freezed: AP HC Condones Delay of 25 days [Read Order]")
![Compounding Fee not Tax or Duty: Delhi HC directs Legal Metrology Department to Refund Compounding Fee paid by Oil Marketing Companies [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Compounding-Fee-Tax-Duty-Delhi-HC-Legal-Metrology-Department-refund-Oil-Marketing-Companies-TAXSCAN.jpg "Compounding Fee not Tax or Duty: Delhi HC directs Legal Metrology Department to Refund Compounding Fee paid by Oil Marketing Companies [Read Order]")
Remedy for Proceedings Lies before DRT on Initiation of Proceedings u/s 13(4) of SARFAESI Act: HP HC [Read Order]
In a recent decision the Himachal Pradesh High Court ruled that the remedy for proceedings lies before the Debt Recovery Tribunal (DRT) on initiation of proceedings under Section 13(4) of the...
![Remedy for Proceedings Lies before DRT on Initiation of Proceedings u/s 13(4) of SARFAESI Act: HP HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Remedy-Proceedings-Lies-before-DRT-on-Initiation-of-Proceedings-SARFAESI-Act-HP-HC-TAXSCAN.jpg "Remedy for Proceedings Lies before DRT on Initiation of Proceedings u/s 13(4) of SARFAESI Act: HP HC [Read Order]")
Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]
In a recent decision the Madras High Court directed the Goods and Service Tax (GST) Department to de-freeze bank account on payment of first instalment of tax portion in the matter of cancellation of...
![Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Cancellation-of-GST-Registration-GST-Registration-GST-Madras-High-Court-De-Freeze-Bank-Account-Tax-Taxscan.jpg "Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]")
Kerala HC quashes Cancellation of GST Registration on Absence of Reasonable Opportunity of Being Heard [Read Order]
The Kerala High Court in a recent decision quashed cancellation of Goods and Service Tax (GST) Registration on absence of reasonable opportunity of being heard. The petitioner, M/s Ajit Associates...
![Kerala HC quashes Cancellation of GST Registration on Absence of Reasonable Opportunity of Being Heard [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Kerala-HC-quashes-Cancellation-of-GST-Registration-Cancellation-of-GST-Registration-GST-Registration-GST-Absence-of-Reasonable-Opportunity-of-Being-Heard-taxscan.jpg "Kerala HC quashes Cancellation of GST Registration on Absence of Reasonable Opportunity of Being Heard [Read Order]")
Non-Constitution of GSTAT: Orissa HC orders to Deposit Entire Tax Demand as Interim Measure [Read Order]
In a recent decision the Orissa High Court ordered to deposit entire tax demand as interim measure after considering the fact of the non-constitution of Goods and Service Tax Appellate Tribunal...
![Non-Constitution of GSTAT: Orissa HC orders to Deposit Entire Tax Demand as Interim Measure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Non-Constitution-of-GSTAT-GSTAT-Orissa-High-Court-GST-Orissa-High-Court-orders-to-Deposit-Entire-Tax-Demand-as-Interim-Measure-Tax-Demand-Interim-Measure-Taxscan.jpg "Non-Constitution of GSTAT: Orissa HC orders to Deposit Entire Tax Demand as Interim Measure [Read Order]")
Delhi HC quashes Income Tax Notice issued on Mistaken Belief that Entire Property is in Ownership of Alleged Tax Defaulter [Read Order]
The Delhi High Court quashed income tax notice issued on mistaken belief that entire property is in ownership of alleged tax defaulter. The petitioners in the present matter are Mrs Mansi Garg and...
![Delhi HC quashes Income Tax Notice issued on Mistaken Belief that Entire Property is in Ownership of Alleged Tax Defaulter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delhi-HC-Delhi-High-Court-High-Court-Delhi-HC-quashes-Income-Tax-Notice-Income-Tax-Notice-Income-Tax-taxscan.jpg "Delhi HC quashes Income Tax Notice issued on Mistaken Belief that Entire Property is in Ownership of Alleged Tax Defaulter [Read Order]")
Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]
- “A protracted administrative delay would not only prejudicially affect but also defeat substantive rights of the noticee. In certain circumstances, even a short delay can be intolerable not only to...
![Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Protracted-Administrative-Delay-Substantive-Noticee-Bombay-HC-Service-Tax-Notice-TAXSCAN.jpeg "Protracted Administrative Delay would Defeat Substantive Rights of Noticee: Bombay HC quashes Service Tax Notice issued after 10 years [Read Order]")
Time Limit u/s 153 of Income Tax Act Prevails over Assessment Time Limit u/s 144C of Income Tax Act: Bombay HC
In a major decision the Bombay High Court observed that the time limit under Section 153 of the Income Tax Act, 1961 prevails over assessment time limit prescribed under Section 144C of the Income...
