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.
![Commissioner should issue Notice within Ninety days under CBLR on Receipt of Offence Report: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Commissioner-Notice-CBLR-Offence-Report-Delhi-High-Court-customs-customs-broker-taxscan.jpg "Commissioner should issue Notice within Ninety days under CBLR on Receipt of Offence Report: Delhi HC [Read Order]")
Commissioner should issue Notice within Ninety days under CBLR on Receipt of Offence Report: Delhi HC [Read Order]
In a recent judgment the Delhi High Court observed that the Commissioner should issue a notice within ninety days under the Customs Brokers Licensing...
![Travelling without proper E-Way Bill attracts Penalty: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Travelling-E-Way-Bill-Penalty-Calcutta-High-Court-Taxscan.jpg "Travelling without proper E-Way Bill attracts Penalty: Calcutta HC [Read Order]")
![No Mandatory Personal Hearing granted u/s 75(4) of GST Act: Madras HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Personal-Hearing-GST-Act-GST-Madras-High-Court-Assessment-Order-Taxscan.jpg "No Mandatory Personal Hearing granted u/s 75(4) of GST Act: Madras HC quashes Assessment Order [Read Order]")
![No Limitation prescribed under Original Notification: CESTAT allows SAD Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Notification-SAD-Refund-Refund-Customs-Excise-Service-Tax-Taxscan.jpg "No Limitation prescribed under Original Notification: CESTAT allows SAD Refund [Read Order]")
![Writ Jurisdiction can be Invoked in view of Non-Constitution of GST Tribunal: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Writ-Jurisdiction-Non-Constitution-GST-Tribunal-Madras-HC-Goods-and-Services-Tax-GST-Tribunal-Invoked-Taxscan.jpg "Writ Jurisdiction can be Invoked in view of Non-Constitution of GST Tribunal: Madras HC [Read Order]")
Time Limit prescribed not Automatically applicable to refund under Notification in absence of specific provision: CESTAT allows SAD Refund [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed Special Additional Duty (SAD) refund and noted that the time limit prescribed not automatically...
![Time Limit prescribed not Automatically applicable to refund under Notification in absence of specific provision: CESTAT allows SAD Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Automatically-refund-Notification-CESTAT-SAD-Refund-TAXSCAN.jpg "Time Limit prescribed not Automatically applicable to refund under Notification in absence of specific provision: CESTAT allows SAD Refund [Read Order]")
CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), rejected the enhancement of value on basis of National Import Database (NIDB) data on the allegation that the...
![CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-Enhancement-of-Value-NIDB-data-allegation-of-Goods-Goods-Contemporaneous-Import-Customs-Excise-Service-Tax-taxscan-.jpg "CESTAT rejects Enhancement of Value on basis of NIDB data on allegation of Goods of Contemporaneous Import [Read Order]")
CESTAT quashes Order Confirming Demand for Extended Period after holding No Suppression of Facts [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench comprising of Sulekha Beevi CS, Judicial Member and Vasa Seshagiri Rao, Technical Member quashed order confirming demand...
![CESTAT quashes Order Confirming Demand for Extended Period after holding No Suppression of Facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTA-demand-extended-period-TAXSCAN.jpg "CESTAT quashes Order Confirming Demand for Extended Period after holding No Suppression of Facts [Read Order]")
CESTAT quashes Service Tax Demand as Activity of Treating Effluents Discharged from Member Units is Exempt from Levy of Service Tax [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), quashed service tax demand as the activity of treating effluents discharged from member units is exempt from...
![CESTAT quashes Service Tax Demand as Activity of Treating Effluents Discharged from Member Units is Exempt from Levy of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CESTAT-customs-excise-Service-Tax-Service-Tax-demand-Activity-Member-Units-Levy-of-Service-Tax-Taxscan.jpg "CESTAT quashes Service Tax Demand as Activity of Treating Effluents Discharged from Member Units is Exempt from Levy of Service Tax [Read Order]")
Borrowed Funds not utilized for making Investments: Calcutta HC quashes proceedings against Century Enka [Read Order]
The Calcutta High Court quashed proceedings against Century Enka Limited on the ground that borrowed funds were not utilized for making investments. The appeal was filed by the revenue under...
![Borrowed Funds not utilized for making Investments: Calcutta HC quashes proceedings against Century Enka [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Borrowed-Funds-Investments-Calcutta-High-Court-Century-Enka-Taxscan.jpg "Borrowed Funds not utilized for making Investments: Calcutta HC quashes proceedings against Century Enka [Read Order]")