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.
![Burden Cast upon Department to show that Assessee Recovered Cost of Service Rendered: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Burden-Cast-Burden-Cast-upon-Department-Assessee-Burden-Cast-upon-Department-to-show-that-Assessee-Cost-of-Service-CESTAT-taxscan.jpg "Burden Cast upon Department to show that Assessee Recovered Cost of Service Rendered: CESTAT quashes Service Tax Demand [Read Order]")
Burden Cast upon Department to show that Assessee Recovered Cost of Service Rendered: 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 the burden is cast...
![Excise Duty not payable on Waste and Scrap of Packing Material of Inputs when Demand travelled beyond SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Mumbai-CESTAT-Excise-Customs-Service-Tax-CESTAT-Excise-Duty-ruling-Excise-Duty-on-waste-and-scrap-Taxscan.jpg "Excise Duty not payable on Waste and Scrap of Packing Material of Inputs when Demand travelled beyond SCN: CESTAT [Read Order]")
![Kerala HC Grants Interim Exemption to Mother of child suffering from SMA, from payment of IGST on Imported Medicine for Rare Disease [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Kerala-High-Court-GST-SMA-Spinal-Muscular-Atrophy-Child-suffering-from-SMA-taxscan.jpg "Kerala HC Grants Interim Exemption to Mother of child suffering from SMA, from payment of IGST on Imported Medicine for Rare Disease [Read Order]")
![Service Tax not leviable Merely on Basis of Figures Reflected in Statutory Records: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Hyderabad-Service-Tax-Statutory-Records-CESTAT-on-service-tax-TAXSCAN.jpg "Service Tax not leviable Merely on Basis of Figures Reflected in Statutory Records: CESTAT [Read Order]")
![Following Rescinded Excise Circular by Commissioner (Appeals) is Condemnable act of Judicial Indiscipline: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Delhi-Excise-Circular-Judicial-Indiscipline-Commissioner-Appeals-Tax-news-taxscan.jpg "Following Rescinded Excise Circular by Commissioner (Appeals) is Condemnable act of Judicial Indiscipline: CESTAT [Read Order]")
ED Summons cannot be quashed Merely as Documents required for Probe not Specified under PMLA: Delhi HC [Read Order]
In a major ruling, the Delhi High Court observed that the Enforcement Directorate ( ED ) summons cannot be quashed merely as documents required for the probe is not specified. The Petitioner is...
AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]
In a significant ruling the Madras High Court held that the Assessing Officer (AO) is not governed by strict rules of Evidence Act for the assessment proceedings under the Income Tax Act, 1961. ...
![AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AO-Governed-Strict-Rules-of-Evidence-Act-Assessment-Proceedings-Income-Tax-Act-Madras-HC-TAXSCAN-1.jpg "AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]")
Charges under PMLA not attracted if Investigation into Predicate Offence is Stalled: J&K and Ladakh HC [Read Order]
The Jammu and Kashmir and Ladakh High Court observed that the charges under the Prevention of Money Laundering Act, 2002 ( PMLA ) is not attracted if the investigation into predicate offence is...
Only Criterion for Initiation of Prosecution u/s 276CC of Income Tax Act is wilful failure to Furnish Returns: Madras HC [Read Order]
In a recent decision, the Madras High Court observed that the only criterion for initiation of prosecution under Section 276CC of the Income Tax Act, 1961 is wilful failure to furnish returns. ...
![Only Criterion for Initiation of Prosecution u/s 276CC of Income Tax Act is wilful failure to Furnish Returns: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Madras-High-Court-Income-Tax-Prosecution-initiation-criteria-taxscan.jpg "Only Criterion for Initiation of Prosecution u/s 276CC of Income Tax Act is wilful failure to Furnish Returns: Madras HC [Read Order]")
Issuance of GST Invoices without Supply of Goods to Buyers: Gujarat HC grants Bail to Accused [Read Order]
The Gujarat High Court granted bail to accused in the matter regarding issuance of GST invoices without supply of goods to buyers. The counsel for the applicant submitted that submitted that the...
![Issuance of GST Invoices without Supply of Goods to Buyers: Gujarat HC grants Bail to Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Gujarat-High-Court-GST-GST-Invoices-Issuance-of-GST-taxscan.jpg "Issuance of GST Invoices without Supply of Goods to Buyers: Gujarat HC grants Bail to Accused [Read Order]")
Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]
In a significant ruling the Madras High Court observed that Tax Recovery Officer under the Income Tax Act, 1961 is not empowered to declare sale made in favour of third party as void. As the 4th...
![Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Tax-Recovery-Officer-Income-Tax-Act-Sale-Third-Party-as-Void-Madras-HC-taxscan.jpg "Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]")
Creation and Operation of 294 Fake Firms and Evasion of Rs.1,032 Crores GST: Rajasthan HC rejects Bail to Accused [Read Order]
The Rajasthan High Court rejected the bail to the accused alleged in the creation and operation of 294 fake firms and evasion of Rs. 1,032 Crores tax. The petitioner has been arrested in the...
![Creation and Operation of 294 Fake Firms and Evasion of Rs.1,032 Crores GST: Rajasthan HC rejects Bail to Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Creation-and-Operation-Firms-and-Evasion-GST-Rajasthan-HC-rejects-Bail-to-Accused-TAXSCAN.jpg "Creation and Operation of 294 Fake Firms and Evasion of Rs.1,032 Crores GST: Rajasthan HC rejects Bail to Accused [Read Order]")