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.
Delhi HC directs JC Flowers to approach Appellate Tribunal u/s 26 of PMLA to claim Beneficial Interest in Property [Read Order]
A Single Bench of the Delhi High Court directed J.C Flowers Asset Reconstruction Private Limited, the petitioner to approach the appellate tribunal...
![Section 245C (1) Application under Income Tax Act, not Maintainable in Absence of Case for Relevant AY: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Act-Application-under-Income-Tax-Act-not-Maintainable-in-Absence-of-Case-for-Relevant-AY-Delhi-High-Court-Taxscan.jpg "Section 245C (1) Application under Income Tax Act, not Maintainable in Absence of Case for Relevant AY: Delhi HC [Read Order]")
![Absence of Notice on Freezing of Bank Account: Madras HC orders fresh Enquiry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/notice-on-freezing-of-Bank-Account-freezing-of-Bank-Account-notice-Bank-Account-freezing-Madras-HC-orders-fresh-enquiry-Madras-High-Court-fresh-enquiry-Enquiry-Absence-of-Notice-Taxscan.jpg "Absence of Notice on Freezing of Bank Account: Madras HC orders fresh Enquiry [Read Order]")
![Limitation Period to file Appeal begins when Order is Uploaded in GST Portal: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Limitation-Period-Appeal-Order-Order-is-Uploaded-in-GST-Portal-GST-Portal-Gujarat-High-Court-taxscan.jpg "Limitation Period to file Appeal begins when Order is Uploaded in GST Portal: Gujarat HC [Read Order]")
No Document to Prove Discharge of Customs Duty Liability for Foreign Currency: CESTAT decides Foreign Currency as Smuggled even though not Recovered from Customs Area
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), that the seized gold is of smuggled nature even though they were not recovered from the customs area as no...
Entertainment Tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of 101st Amendment: Patna HC [Read Order]
The Patna High Court observed that the entertainment tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of the 101st Constitutional Amendment. The petitioner,...
Submission of ITR Contrary to Requirements of Auction Notice: Orissa HC quashes Decision-Making Process in Bid as Arbitrary [Read Order]
The Orissa High Court quashed the decision-making process in bid as arbitrary as the Income Tax Returns (ITR) was submitted contrary to the requirements of auction notice. The tender notice...
![Submission of ITR Contrary to Requirements of Auction Notice: Orissa HC quashes Decision-Making Process in Bid as Arbitrary [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Submission-of-ITR-Contrary-to-Requirements-of-Auction-Notice-ITR-Auction-Notice-Orissa-High-Court-quashes-Decision-Making-Process-in-Bid-as-Arbitrary-Bid-Orissa-High-Court-Taxscan.jpg "Submission of ITR Contrary to Requirements of Auction Notice: Orissa HC quashes Decision-Making Process in Bid as Arbitrary [Read Order]")
![CESTAT Grants Service Tax Refund on Renting of Immovable Property Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/CESTAT-Grants-Service-Tax-Refund-Renting-of-Immovable-Property-Services-Service-Tax-Refund-Immovable-Property-Services-CESTAT-taxscan.jpg "CESTAT Grants Service Tax Refund on Renting of Immovable Property Services [Read Order]")
No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that no service tax can be levied on value of sale of books separately identifiable from audited financial...
![No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Service-Tax-on-Value-of-Sale-of-Books-Sale-of-Books-Audited-Financial-Statement-Financial-Statement-Value-of-Sale-of-Books-Separately-Identifiable-from-Audited-Financial-Statement-taxscan.jpg "No Service Tax on Value of Sale of Books Separately Identifiable from Audited Financial Statement and sold to Third Parties: CESTAT [Read Order]")
Requirement to furnish certified copy of order within 7 days of filing of appeal under Rule 108(3) of TNGST Rules is procedural, can be condoned: Madras HC
In a major ruling a Single Bench of the Madras High Court ruled that the requirement to furnish certified copy of impugned order within 7 days of filing of appeal under Rule 108(3) of Tamil Nadu GST...
