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.
Other Charges like Water Supply Connection Charges, Electricity Meter and Security Deposit Amounts are Inextricably Linked with Construction of Residential Apartment, attracts 12% GST: AAAR directs to Refund Excess Tax Collected
The Maharashtra Appellate Authority for Advance Ruling (AAAR) ruled that the other charges like water supply connection charges, electricity meter...
![Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-application-Relevant-Documents-Bombay-High-Court-Reassessment-Notice-Reassessment-taxscan.jpg "Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]")
![Relief to Milton Plastics: Bombay HC quashes Re Assessment Notice in absence of material for basis for Assumption of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Milton-Plastics-Re-Assessment-Notice-Assumption-Jurisdiction-TAXSCAN.jpg "Relief to Milton Plastics: Bombay HC quashes Re Assessment Notice in absence of material for basis for Assumption of Jurisdiction [Read Order]")
![Relief to SEBI: Bombay HC Upholds CESTAT Order deleting Service Tax Levy on Fee Collected from Entities [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/SEBI-Bombay-High-Court-CESTAT-CESTAT-Order-Service-Tax-Levy-Fee-Customs-Excise-Service-Tax-taxscan.jpg "Relief to SEBI: Bombay HC Upholds CESTAT Order deleting Service Tax Levy on Fee Collected from Entities [Read Order]")
![Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Date-of-Panchnama-Starting-Point-Limitation-Block-Assessment-Proceedings-Assessment-Proceedings-Supreme-court-Taxscan.jpg "Date of Panchnama Last Drawn is Starting Point of Limitation of Two Years for Completing Block Assessment Proceedings: SC [Read Order]")
![Relief to Thackeray Family: Bombay HC dismisses PIL seeking ED probe on Disproportionate Assets [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Thackeray-Family-Bombay-High-Court-PIL-ED-Disproportionate-Assets-Enforcement-Directorate-Taxscan.jpg "Relief to Thackeray Family: Bombay HC dismisses PIL seeking ED probe on Disproportionate Assets [Read Order]")
Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]
The Haryana Authority for Advance Ruling (AAR), observed that the Common Area Electricity charges collected, on Actual Basis from the Residents of Apartment Complex attracts 18% GST. The...
![Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Area-Electricity-Charges-Electricity-Charges-Electricity-Residents-of-Apartment-Residents-Apartment-GST-AAR-Taxscan.jpg "Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]")
Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]
The Rajasthan Authority for Advance Ruling (AAR), ruled that the Taxpayer cannot claim Input Tax Credit (ITC) while paying Output Tax on making Purchases under Section 17(5) of the Central Goods and...
![Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Taxpayer-ITC-Output-Tax-CGST-AAR-TAXSCAN.jpg "Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]")
DGFT has no Authority to Violate FTP, Power Vests only with Central Govt: Karnataka HC Grants Relief to Patanjali Foods [Read Order]
In a recent ruling, the Karnataka High Court held that only the Central Government can make provision for prohibiting, restricting, or regulating the import or export of goods or services, or...
![DGFT has no Authority to Violate FTP, Power Vests only with Central Govt: Karnataka HC Grants Relief to Patanjali Foods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/DGFT-Authority-FTP-Power-Vests-Central-Government-Karnataka-High-Court-Patanjali-Foods-Taxscan.jpg "DGFT has no Authority to Violate FTP, Power Vests only with Central Govt: Karnataka HC Grants Relief to Patanjali Foods [Read Order]")
![GST not leviable on Ocean Freight: Calcutta HC quashes Service Tax Demand of 28 crores [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-GST-not-leviable-Ocean-Freight-Calcutta-High-Court-Service-Tax-Demand-Service-Tax-taxscan.jpg "GST not leviable on Ocean Freight: Calcutta HC quashes Service Tax Demand of 28 crores [Read Order]")
Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]
The Madras High Court allowed to upload rectified Form GSTR 1 and noted that the rectification of inadvertent errors enables proper reporting of turnover. The petitioner, Deepa Traders, is a...
![Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Rectification-of-Inadvertent-Errors-Inadvertent-Errors-Madras-High-Court-Form-GSTR-1-GSTR-1-Proper-Reporting-of-Turnover-taxscan.jpg "Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]")
Amount of Surety Bond forfeited/encashed from outgoing Contractual Employee attracts nil GST: AAR [Read Order]
The Haryana Authority for Advance Ruling (AAR), ruled that the Amount of Surety Bond forfeited/encashed from outgoing contractual employee attracts nil GST. The applicant, Rites Limited, is a...
![Amount of Surety Bond forfeited/encashed from outgoing Contractual Employee attracts nil GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Surety-Bond-Amount-Contractual-employee-GST-AAR-Employee-taxscan.jpg "Amount of Surety Bond forfeited/encashed from outgoing Contractual Employee attracts nil GST: AAR [Read Order]")