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.
![Cancellation of GST Registration by Proper Officer must be based on objective criteria: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Cancellation-of-GST-Registration-GST-Registration-Proper-Officer-criteria-Delhi-HC-Cancellation-of-GST-Registration-by-Proper-Officer-taxscan.jpg "Cancellation of GST Registration by Proper Officer must be based on objective criteria: Delhi HC [Read Order]")
Cancellation of GST Registration by Proper Officer must be based on objective criteria: Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that the cancellation of GST registration by the proper officer must be based on an objective...
![No Provision in Income Tax Act to extend limitation of thirty days for filing Objection against Draft Assessment Order: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Provision-Income-Tax-Act-Assessment-Order-Kerala-HC-No-Provision-in-Income-Tax-Act-to-Extend-Limitation-taxscan.jpg "No Provision in Income Tax Act to extend limitation of thirty days for filing Objection against Draft Assessment Order: Kerala HC [Read Order]")
![Violation of Natural Justice Principles: Kerala HC quashes Assessment Order passed under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Kerala-high-court-Assessment-Order-Income-tax-Violation-of-natural-justice-Kerala-HC-quashes-assessment-order-Income-Tax-Act-assessment-order-TAXSCAN.jpg "Violation of Natural Justice Principles: Kerala HC quashes Assessment Order passed under Income Tax Act [Read Order]")
![Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Material-Available-Record-Calcutta-HC-Income-Tax-Act-TAXSCAN.jpg "Decision on basis of Material available on record: Calcutta HC upholds Order passed u/s 148A(d) of Income Tax Act [Read Order]")
Departments of State including Excise and Revenue do not have Priority over Secured Creditors Debt: HP HC [Read Order]
In a significant ruling the Himachal Pradesh High Court observed that the departments of the State including Excise and Revenue do not have priority over secured creditors debt. The question in...
![Departments of State including Excise and Revenue do not have Priority over Secured Creditors Debt: HP HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Excise-Revenue-Creditors-Debt-HP-High-Court-Himachal-Pradesh-High-Court-Secured-Creditors-taxscan.jpg "Departments of State including Excise and Revenue do not have Priority over Secured Creditors Debt: HP HC [Read Order]")
Mere Non-Payment of returns for some period not reason to cancel GST Registration with Retrospective date: Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that mere non-payment of returns for some period not reason to cancel GST registration with retrospective date. The petitioner impugned the order...
![Mere Non-Payment of returns for some period not reason to cancel GST Registration with Retrospective date: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Registration-Delhi-High-Court-cancel-GST-registration-TAXSCAN.jpg "Mere Non-Payment of returns for some period not reason to cancel GST Registration with Retrospective date: Delhi HC [Read Order]")
Determination of value of excisable goods for assessment falls within Exclusive Jurisdiction of SC u/s 35L of CEA: Jharkhand HC [Read Order]
In a significant ruling the Jharkhand High Court observed that the determination of value of excisable goods for assessment falls within exclusive jurisdiction of the Supreme Court of India under...
No Invocation of Writ Jurisdiction to extend limitation for making payment on failure to Comply provisions of Subka Vishwas (LDR) Scheme: Kerala HC [Read Order]
A Single Bench of the Kerala High Court observed that there can be no invocation of writ jurisdiction to extend limitation for making payment on failure to comply provisions of Subka Vishwas (Legacy...
![No Invocation of Writ Jurisdiction to extend limitation for making payment on failure to Comply provisions of Subka Vishwas (LDR) Scheme: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Invocation-of-Writ-Jurisdiction-Extend-Limitation-Payment-Comply-Provisions-of-Subka-Vishwas-LDR-Scheme-Kerala-HC-TAXSCAN.jpg "No Invocation of Writ Jurisdiction to extend limitation for making payment on failure to Comply provisions of Subka Vishwas (LDR) Scheme: Kerala HC [Read Order]")
Change of Opinion is not reason to believe that Income chargeable to tax has escaped Assessment u/s 143(3) of Income tax act: Bombay HC [Read Order]
In a recent decision the Bombay High Court ruled that the change of opinion is not reason to believe that income chargeable to tax has escaped assessment under Section 143(3) of the Income Tax Act,...
![Change of Opinion is not reason to believe that Income chargeable to tax has escaped Assessment u/s 143(3) of Income tax act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Change-of-Opinion-Income-chargeable-tax-Assessment-Income-Tax-Act-Bombay-HC-taxscan.jpeg "Change of Opinion is not reason to believe that Income chargeable to tax has escaped Assessment u/s 143(3) of Income tax act: Bombay HC [Read Order]")
Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]
In a recent decision, the Madras High Court observed that the penalty under Section 271E of the Income Tax Act, 1961 cannot be levied on repayment of loan in the absence of cash transaction. The...
![Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-high-court-madras-hc-Repayment-of-loan-and-cash-transaction-cash-transaction-Repayment-of-loan-taxscan-1.jpg "Penalty u/s 271E of Income Tax Act cannot be levied on Repayment of Loan in Absence of Cash Transaction: Madras HC [Read Order]")
No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]
The Madras High Court observed that there is no limitation filing application for compounding of offence contrary to Section 279(2) of the Income Tax Act, 1961. Notices were issued to the...
![No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-High-court-Income-Tax-Act-Compounding-of-Offence-Application-Madras-High-Court-Ruling-Legal-News-on-Income-Tax-Offences-Madras-HC-Compounding-Offence-Case-TAXSCAN.jpg "No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]")