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.
![Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Delhi-Importer-self-assessment-Self-assessment-taxscan.jpg "Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]")
Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) directed the Proper Officer to pass speaking order under...
![CBIC Instructions on Monetary Limit for Filing Appeal have no Application on Order passed in Violation of Mandatory Provision under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Delhi-Customs-Act-CBIC-Instructions-TAXSCAN.jpg "CBIC Instructions on Monetary Limit for Filing Appeal have no Application on Order passed in Violation of Mandatory Provision under Customs Act: CESTAT [Read Order]")
![No Jurisdiction for Adjudicating Authority to decide whether availed Cenvat Credit issued by ISD is Incorrect: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Kolkata-Cenvat-Credit-Adjudicating-Authority-TAXSCAN.jpg "No Jurisdiction for Adjudicating Authority to decide whether availed Cenvat Credit issued by ISD is Incorrect: CESTAT [Read Order]")
![ISD Invoice is proper Document for taking Cenvat Credit u/r 9 of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Kolkata-Cenvat-Credit-ISD-Invoice-taxscan.jpg "ISD Invoice is proper Document for taking Cenvat Credit u/r 9 of CCR: CESTAT [Read Order]")
Handling of Container not Covered under Taxable Activity of Cargo Handling: CESTAT quashes Service Tax Demand [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and ruled that handling of the container not covered under the taxable activity of...
![Handling of Container not Covered under Taxable Activity of Cargo Handling: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Handling-Container-Covered-Taxable-Activity-Cargo-Handling-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Handling of Container not Covered under Taxable Activity of Cargo Handling: CESTAT quashes Service Tax Demand [Read Order]")
Suspension of GST Registration Deemed to be Revoked if SCN Not decided within 30 Days of Reply: Punjab & Haryana HC [Read Order]
In a significant ruling the Punjab and Haryana High Court ruled that the suspension of GST registration is deemed to be revoked if the show cause notice (SCN) is not decided within 30 days of reply. ...
![Suspension of GST Registration Deemed to be Revoked if SCN Not decided within 30 Days of Reply: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Suspension-GST-Registration-Revoked-if-SCN-Punjab-Haryana-HC-TAXSCAN.jpg "Suspension of GST Registration Deemed to be Revoked if SCN Not decided within 30 Days of Reply: Punjab & Haryana HC [Read Order]")
Mis-Declaration of Country of Origin in Bills of Entry is Immaterial towards Valuation: CESTAT quashes Penalty [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed penalty and noted that the mis-declaration of country of origin in bills of entry is immaterial...
![Mis-Declaration of Country of Origin in Bills of Entry is Immaterial towards Valuation: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Mis-Declaration-of-Country-of-Origin-Mis-Declaration-TAXSCAN.jpg "Mis-Declaration of Country of Origin in Bills of Entry is Immaterial towards Valuation: CESTAT quashes Penalty [Read Order]")
Mere Variance in Allowable Deductions not Ground to Believe Assessee Furnished Inaccurate Particulars of Income: Delhi HC [Read Order]
In a recent decision, the Delhi High Court observed that mere variance in allowable deductions not ground to believe assessee furnished inaccurate particulars of income. Assessee-respondent, a...
![Mere Variance in Allowable Deductions not Ground to Believe Assessee Furnished Inaccurate Particulars of Income: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Delhi-High-Court-Income-Tax-Delhi-High-Court-tax-deductions-taxscan.jpg "Mere Variance in Allowable Deductions not Ground to Believe Assessee Furnished Inaccurate Particulars of Income: Delhi HC [Read Order]")
Requirement of Satisfying Minimum Threshold will be Applicable to any Amount Raised from Allottee: NCLT [Read Order]
The Chandigarh Bench of the National Company Law Tribunal ( NCLT ) observed that the requirement of satisfying the minimum threshold will be applicable to any amount raised from allottee. The...
![Average Income to be Considered when Variations detected in ITR Filed by Claimant: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITR-Filed-taxscan.jpeg "Average Income to be Considered when Variations detected in ITR Filed by Claimant: Karnataka HC [Read Order]")