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.
Case Digest on Retrospective Cancellation of GST Registration
Cancellation of GST Registration means the permanent closure of the GSTIN in some circumstances such as closure/transfer/change in constitution of...
![Service Tax not leviable on Sale of Goods or by Way of Including Value of Goods in Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-Ahmedabad-CESTAT-Excise-Customs-Service-Tax-Sale-of-Goods-Service-Tax-Exemption-on-Goods-Taxscan.jpg "Service Tax not leviable on Sale of Goods or by Way of Including Value of Goods in Service: CESTAT [Read Order]")
![CBDT Circular on Deposition of Assessed Tax Applicable when Appeal against Assessment Order under Income Tax Act lies only before ITAT: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CBDT-Circular-Assessed-Tax-CBDT-Circular-on-Deposition-of-Assessed-Tax-Appeal-taxscan.jpg "CBDT Circular on Deposition of Assessed Tax Applicable when Appeal against Assessment Order under Income Tax Act lies only before ITAT: Kerala HC [Read Order]")
Assessment Orders passed under Kerala General Sales Tax Act: Kerala HC directs to pass Orders on Delay Petition [Read Order]
The Kerala High Court directed the Joint Commissioner ( Appeals ), State GST department to pass orders on delay petition as the assessment orders were passed under the Kerala General Sales Tax Act,...
Rejecting Application for Amendment of Bills of Entry on Payment of IGST except where Interest not Paid cannot be Countenanced: Kerala HC [Read Order]
A Single Bench of the Kerala High Court ruled that rejecting application for amendment of Bills of Entry on payment of integrated goods and service tax (IGST) where the interest is not paid cannot be...
Failure to Grant Opportunity of Hearing on Clicking inappropriate Button during Video Conference: Madras HC quashes Faceless Assessment Order [Read Order]
The Madras High Court quashed a faceless assessment order passed by not granting an opportunity of hearing on clicking inappropriate button during video conference. The Writ Petition was filed...
Moratorium u/s 14 of IBC not Bar to Execute Decree against Directors/Officers of Corporate Debtor: SC [Read Judgement]
The Supreme Court of India in a recent decision ruled that the moratorium under Section 14 of the Insolvency and Bankruptcy Code, 2016 ( IBC ) is not bar to execute a decree against...
